Swedish VAT Returns

Did you know that in Sweden, businesses with an annual turnover exceeding SEK 40m are required to file their VAT returns on a monthly basis?

That’s right, you’ve got to keep a keen eye on your financial operations to ensure you’re adhering to the correct procedures.

Still, understanding the Swedish VAT system isn’t as daunting as it might initially seem.

There’s much more to grasp about this topic and understanding the nuances could potentially save your business from unnecessary financial loss.

Interested to find out more?

Key Takeaways

  • Swedish companies must submit VAT returns on a monthly, quarterly, or annual basis, depending on their annual turnover.
  • Companies registered in Sweden can offset VAT output on sales with VAT suffered on Swedish supplies and deduct VAT charged on imported goods.
  • There are certain expenses that cannot be deducted for VAT purposes, such as business entertainment expenses without income tax deduction and the purchase or lease of a permanent residence.
  • The deadlines for filing Swedish VAT returns vary based on the return period, and late submission may incur penalties. Late payment of VAT incurs interest charges. Surplus VAT inputs can result in a Swedish VAT credit.


Understanding Swedish VAT returns is crucial for your business’s compliance with tax regulations. This overview will provide you with a brief yet precise summary of the key points.

It’s important to grasp the frequency, deductions, deadlines, filing methods, penalties, and credit recovery associated with VAT returns in Sweden.

Swedish VAT Returns Summary

Navigating through the complexities of Swedish VAT returns, you’ll find that companies operating in Sweden must regularly submit their VAT returns, with the frequency and deadlines dictated by their annual turnover.

  • Frequency: Monthly VAT for turnover exceeding SEK 40m.
  • Filing: Returns must be filed electronically via the Swedish Tax Agency.
  • Taxable Person: Any entity conducting business in Sweden.
  • VAT Obligations: Compliance is crucial to avoid penalties.
  • VAT in Sweden: Standard rate is 25%, with reduced rates of 12% and 6%.

Advice for VAT Compliance

Before diving into business activities in Sweden, it’s essential to register for VAT, as failure to do so can result in financial penalties. You must register for VAT with the Swedish tax authorities if your turnover exceeds SEK 1m.

Once VAT registered, you’ll receive a VAT number and be required to submit regular VAT returns. Remember, your VAT rate is subject to your turnover.

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Frequently Asked Questions

Can I Claim VAT Back From Sweden?

Yes, you can claim VAT back from Sweden. As a registered business, you’re able to offset VAT on sales with VAT suffered on Swedish supplies, and even deduct VAT charged on import of goods.

How Does VAT Work in Sweden?

In Sweden, you’re required to register for VAT before doing business. The frequency of VAT returns depends on your annual turnover. You can offset VAT on sales with VAT incurred on Swedish supplies.

How Do I Report VAT in Sweden?

To report VAT in Sweden, you’d submit your VAT returns electronically via the Swedish Tax Agency website. The frequency of submissions varies depending on your annual turnover. Deadlines are also determined by this.

How Do I Correct My VAT Return in Sweden?

To correct your VAT return in Sweden, you’ll need to submit an amended return to the Swedish Tax Authority. If there’s a change in VAT payable, pay it along with the corrected return.


Understanding and complying with Swedish VAT returns is crucial for your business. Remember, the frequency of your returns depends on your turnover, and you can offset VAT on sales with VAT suffered on supplies.

Stay alert to non-deductible items and deadlines for filing and payment. Choose between electronic or manual submissions, but avoid penalties by being punctual and accurate.

Lastly, any excess VAT inputs over outputs results in a Swedish VAT credit. Navigate these obligations with care for a smoother business operation.

Barry Caldwell

Barry Caldwell

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