Sweden is a very important market for e-commerce sellers, so many sellers in Europe sell there. The following article provides more information on this topic.
MariaLast Updated on 8 March 2023
Who has to register for VAT in Sweden?
Regulations have been implemented for the whole European Union as of July 2021. EU-wide distance selling thresholds of EUR 10,000 or SEK 66,980 were introduced in place of country-specific VAT thresholds. Distance selling revenues below the new threshold will still be subject to VAT in the country of origin or the country of residence. In the countries where the goods and services are delivered, all sales are subject to tax.
What information is required for a VAT registration in Sweden?
For the registration the Swedish Tax authorities will require specific registration forms, which will be filled out and submitted along with the following documents:
- Passport/ID copy* of the sole trader (valid at least 3 months from the moment of registration)
- Home VAT certificate* of the sole trader (dated not more than 6 months)
- For companies only : Certificate of incorporation /Commercial Register Certificate* (dated not more than 6 months)
- For companies only: Current Appointments of directors/document* showing you are legally entitled to represent the company – if not included in point.1* (dated not more than 6 months)
How long does a VAT registration in Sweden take?
The average processing time of the VAT registration is 4 months.
What numbers will I receive when the registration was processed?
The Swedish tax identification number is the only one used by businesses. This format is SE + 10 digits + 01, for example, SE999999999901. Both tax agencies and intra-community transactions can use this.
Swedish tax rates: how high are they?
VAT is taxed at three rates:
- For most goods and services, VAT is applied at 25%.
- The VAT rate on food, hotels, and artists’ sales of their own works of art is 12%.
- The VAT rate for newspapers, magazines, books, taxis, buses, flights, and trains in Sweden is 6%.
How do I get registered or find out if I need to register in Sweden?
This is something we can assist you with.
You can book a free consultation with us if you are not sure whether you need a registration in Sweden. We will evaluate your situation together and give you recommendations.
We can help you obtain a VAT registration if you know that you need it. For more information, please see our internal pricing and contact our Sales team.