VAT in Sweden:
Key VAT Information
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VAT in Sweden
Eurofiscalis · Tax reference
Up-to-date edition · April 2026
The essentials
Businesses expanding into Sweden may need to register for local VAT, known as Mervärdesskatt or Moms, and issue invoices with a Swedish VAT number.
Swedish VAT rates are 25% standard, 12% intermediate and 6% reduced.
The Swedish VAT number follows the format SE999999999999. The competent authority is Skatteverket.
Tax data
Rates, thresholds & obligations
Everything you need to anticipate your VAT obligations in Sweden.
Sweden
- Standard rate 25 %
- Reduced 12 %
- Reduced 2 6 %
Identity
- Local name
- Moms (Mervärdesskatt)
- Number format
- SE123456789001
- Tax authority
- Skatteverket
- Currency
- SEK
Returns
- VAT frequency
- Quarterly by default; monthly mandatory above SEK 40,000,000 of turnover; annual possible below SEK 1,000,000.
- Filing deadline
- The 26th of the 2nd month following the period (e.g. Jan-Feb return due on 26 April)
- Intrastat deadline
- The 10th of the month following the period
Thresholds
- Distance sales (OSS)
- 10,000 €
- Intrastat — dispatch
- SEK 12,000,000
- Intrastat — arrival
- SEK 15,000,000
Penalties
- Late filing
- SEK 500 (≈€45), then SEK 1,000 and SEK 2,000 for repeat offences
- Late payment
- Interest at the Riksbank reference rate + 15 points per year
- ESL list
- Fine similar to the VAT regime
Last updated: April 2026
VAT calculator
Work out a net or gross price
Convert net ↔ gross using the VAT rates in Sweden.
VAT Calendar
Filing deadlines
Once registered for VAT in Sweden, foreign businesses must observe a precise filing calendar managed by Skatteverket. It covers periodic VAT returns (Moms), Intrastat statements, OSS declarations for e-commerce, and VAT refund claims.
- VAT return (Moms) VAT returns are filed monthly, quarterly or annually depending on the frequency assigned by Skatteverket. Monthly returns are generally due by the 26th day of the following month.
- Intrastat Intrastat thresholds are SEK 15,000,000 for arrivals and SEK 12,000,000 for dispatches.
- OSS The OSS threshold for intra-Community B2C distance sales is €10,000.
- EU VAT refund (8th Directive) EU businesses may claim Swedish VAT refunds by September 30 of the following year.
- Non-EU VAT refund (13th Directive) Non-EU businesses use the 13th Directive procedure, with claims due by June 30.
Related articles
FAQ
Frequently asked questions
Everything you want to know about VAT in Sweden.
What VAT rates apply in Sweden?
Sweden applies 25% standard VAT, 12% intermediate VAT and 6% reduced VAT.
When is VAT registration required in Sweden?
Foreign businesses must generally register when they carry out taxable transactions in Sweden, unless a simplification such as reverse charge or OSS applies.
What are the Intrastat thresholds in Sweden?
Intrastat is mandatory above SEK 15,000,000 for arrivals and SEK 12,000,000 for dispatches.
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