Sweden introduced its Value Added Tax system in 1969. It is termed Mervärdesskatt (Moms) locally.
The Swedish VAT Act 1994 contains the fundamental rules for the consumption tax. This is backed up by statutory amendments and decisions from the Council for Advance Tax Rulings. The National Tax Board supervises the administration of Swedish VAT, and it produces guidance briefings, notices and memoranda.
As a member of the European Union, Sweden is obliged to incorporate the rules of the EU VAT system, contained within the EU VAT Directive. This includes details for Swedish VAT registrations, compliance, returns and other related declarations.
Overseas companies offering taxable goods or services in Sweden may be required to register locally, charge and collect Swedish VAT. This is similar to the rest of the EU. The common situations include:
Following the introduction of the EU’s 2010 VAT Package, and change in the place of supply rules, there are limited scenarios where a Swedish VAT registration is required for the supplies of services.
Note that providers of electronic, broadcast or telecoms services to consumers in Sweden only have to VAT register in one EU country under the MOSS scheme to file a single return covering all 28 member states.
If you do need to VAT register, read our Swedish VAT registration briefing to understand the requirements, including any VAT registration thresholds that may apply.
There may be further exemptions from the requirement to VAT register in Sweden that you should consider. Please read our Swedish VAT Reverse Charge briefing.