Sweden — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|25%||12%, 6%||Krona (SEK)|
Sweden's general VAT rate is 25%, with other rates including 12% and 6% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.sweden.gov.se/sb/d/2062) in Stockholm.
Visitors to Sweden can qualify for a VAT refund on all purchases made for export - learn more about Sweden VAT refunds here.
Sweden has special reduced VAT rates on the following items:
12% reduced VAT rate on:hotel accomodation and services; foodstuffs
6% reduced VAT rate on: cultural and cinema events; printed materials; passenger transport.
Sweden is a member of the European Union (EU) member state trading bloc, which may affect international VAT collection and regulations.
Sweden's consumption tax is called the Value-added tax (VAT), locally known as Mervärdesskatt (Moms), which was introduced in January 1969.
Sweden VAT rates for 2018
- 6% and 12%
- Exempt and exempt with credit
Sweden VAT number format
Businesses in Sweden that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is SE 5 5 6 1 2 3 1 2 3 4 0 1.
Sweden VAT return periods
Businesses in Sweden that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Stockholm. Sweden's VAT return periods are:
Monthly (if turnover exceeds Swedish kronor [SEK] 40 million)
Quarterly (with the possibility to opt for monthly)
Annually (if turnover is below SEK1 million)
Sweden Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Sweden are required to start collecting and remitting tax.
- Distance selling
- Intra-Community acquisitions (for exempt taxable persons)
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Sweden are required to collect taxes from the consumer.
Sweden VAT Refunds
Sweden has a VAT refund program that allows tourists and others to receive a refund of any Sweden VAT paid on goods purchased in Sweden that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €200.00 Euros (which would yield a VAT refund of about €50). SalesTaxHandbook has detailed information about Sweden's VAT refund program:Learn More About Sweden VAT Refunds
Sweden Tax Sources & Citations
- EN: Sweden Value Added Tax
- RU: НДС Швеция
- CN: 瑞典 增值税
- Sweden Ministry of Finance (http://www.sweden.gov.se/sb/d/2062)
- Ernst & Young global VAT tax study, Sweden (updated 2018)
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