VAT in Sweden

VAT registration in Sweden

If you are planning to run a business in Sweden, you need VAT in Sweden. You can register company Swedish. or non resident business. You should register for Swedish VAT number. It is no later than two weeks before the business is start. A Swedish electronic identification is require to use the online service. Otherwise, fill out the hard copy SKV 4620. Non-established taxable persons use form SKV 4632, application for foreign entrepreneurs.

The Swedish tax office will require the appropriate forms to be completed and submitted with the following documentation:

  • A certificate of incorporation
  • A copy of the passport (for sole traders only)
  • A power of attorney for the fiscal representative (if applicable)
  • VAT registration number in another EU country or Local Tax Identification Number (TIN) for Non-EU.

VAT returns

Sweden VAT returns will submit in the Sweden tax office for monthly, quarterly or yearly periods. It is depending on the size of your business. When we send in your application for F-tax to the Swedish Tax Agency. We must specify how often we want to report VAT returns. Small businesses with a turnover of less than SEK 1 million per year, may choose to VAT returns once a year, VAT quarters or monthly. Medium sized companies with a turnover of between SEK 1 million and SEK 40 million per year may choose to VAT returns once a quarter or once a month. Larger companies with a turnover of more than SEK 40 million are to report VAT once a month. The transcript that the Swedish Tax Agency sends when you register for VAT tells you how often you should report your VAT.

VAT payment 

VAT returns must file with full VAT payment. Sweden monthly VAT returns generally must submit the 26th day of the month after the end of the reporting period. Quarterly VAT returns must submit the 12th day of the second month after the end of the reporting period. The same rules apply for tax­able persons that have yearly turnover of less than SEK40 million and that apply for monthly VAT returns. Taxable persons whose turnover exceeds SEK40 million must file monthly returns by the 26th day of the month following the return period. Returns must complete and return liabilities must pay in SEK.


Sweden VAT deregistration, the most effective way is to do it online at www.verksamt.se. You will need a Swedish electronic identification to gain access. If you do not have an electronic identification, use form SKV 4639 and send it to the address printed on the form. Foreign entrepreneurs must often use hard copies, since they do not have Swedish electronic iden­tification.