VAT in Sweden

VAT registration in Sweden

Local Companies

If your company is based in Sweden, follow these steps to register for VAT:

1. Annual Turnover Threshold:
   • If your annual turnover exceeds SEK 80,000, you must register for VAT.
2. Application Process:
   • Register via the Swedish Tax Agency’s e-service for businesses.
   • Alternatively, fill out the printed form SKV 4632 and mail it to the Swedish Tax Agency.
3. Required Documents:
   • A certificate of incorporation.
   • A copy of the passport (for sole traders).
   • A power of attorney for the fiscal representative (if applicable).

Foreign Companies

Foreign businesses can also register for VAT in Sweden.

1. There is no minimum threshold for businesses storing in Sweden, or non-EU businesses making non-marketplace distance B2C sales that do not have OSS.
2. Distance Sales:
   • If your company performs distance sales to customers in Sweden, you may choose to register for VAT.
   • This applies if your total supplies in the EU exceed EUR 10,000 during the current or previous calendar year. This threshold only applies to EU incorporated businesses.
   • You can also use the OSS registration to report Swedish VAT.

Swedish VAT filing period

• VAT returns are typically filed quarterly.
• However, the Swedish Tax Agency may require monthly or yearly filings based on special circumstances.

Swedish Chemical Tax

If your business deals with electronics, be aware of the Swedish chemical tax.

What is the Swedish chemical tax?

The Swedish chemical tax is a levy imposed on certain electronic goods to reduce the occurrence and spread of dangerous chemicals in people’s homes. The tax aims to minimise exposure to harmful chemicals found in specific electronic products.

By taxing these goods, Sweden encourages manufacturers and importers to use safer materials

What does it apply to?

• The tax applies to electronic items such as white goods (e.g., refrigerators, washing machines) and other electronics.
• It targets chemicals like flame retardants commonly used in these products.

Swedish chemical tax rates

• White Goods: SEK 12.02 per kilogram.
• Other Electronic Products: SEK 174.90 per kilogram.
• The maximum tax per product is capped at SEK 457.

Remember, understanding and complying with the Swedish chemical tax are essential for businesses operating in Sweden. For more details, refer to the official Skatteverket page.