English

# English
The Swedish Tax Agency manages civil registration of private individuals and collects taxes such as personal income tax, corporate tax, VAT and excise tax.
## Hiring workers from abroad
There are certain rules that apply when you hire someone who is resident abroad to carry out work in Sweden.
- Hiring workers from abroad for work carried out in Sweden
## Coming to Sweden from Ukraine
Click here for relevant information if you come to Sweden because of Russia’s invasion of Ukraine.
- Information for people coming to Sweden from Ukraine
## Moving to Sweden
If you have moved to Sweden from abroad and are planning to live here for one year or more you should normally be registered in the Swedish Population Register. You have to visit a Tax Office.
- Moving to Sweden
## Registering a business
Registering a business for tax purposes differs depending on if you are currently operating a business abroad that you want to establish, or if you are starting a new business in Sweden.
- Registering a business
## Apply for an identity card
As a Swedish resident, you can obtain a Swedish identity card from the Swedish Tax Agency. To apply you must visit a Tax Office. You must be able to prove your identity.
- Apply for a Swedish Tax Agency identity card
## Contact us
If you would like to know more, please call, send us an e-mail or visit your nearest tax office.
- Contact us


VAT

# VAT
If you are obligated to charge VAT, you must also report and pay VAT, regardless of the size of your sales. The obligation to report also applies to those who are registered for VAT and have the right to make deductions (right to repayment) despite not needing to charge VAT.
Those who are liable to report VAT may engage a representative to do this on their behalf. There are three different accounting periods, and the general rule is to report every quarter. Depending on the size of your business and the yearly turnover amount you may choose to report either monthly or yearly.
If there are special circumstances, the Swedish Tax Agency may decide that you must report VAT every calendar month or quarterly without your having requested this.
## Filing a VAT return
Companies registered for VAT always have to file a VAT return, even if there is no VAT to report. VAT must be paid by the VAT return filing deadline at the latest.
## Use our e-services
Use our e-service for filing a VAT return (in Swedish: Lämna momsdeklaration).
### How to use our e-service
- How to use our e-service File VAT return
## Download VAT form
If you are registered for VAT but you can not use the e-service, you can download a form for declaring VAT here. When you have filled in your form, print it and send it to us by post.
Skatteverket Mervärdesskattedeklaration SE-105 80 Stockholm Sweden
You cannot send your VAT return by courier to this address.
## Related links
- Guide for non-Swedish companies with operations in Sweden
- Fill in the VAT return
## Download forms
- Application regarding VAT-refund (SKV 5801)


VAT rates and VAT exemption

# VAT rates and VAT exemption

25%, 12%, 6% or VAT-exempt? Here you can find out about VAT rates on certain goods and services, and how much VAT you should charge when selling them.
The standard rate of VAT is 25%. Most goods and services are charged at this rate, but the reduced rates of 12% and 6% apply in some cases. There are also goods and services that are exempt from VAT.

## VAT rate reduced to 6% on sales of foods from 1 April 2026

From 1 April 2026, you must charge VAT at 6% on sales of foods. This also includes takeaway food sales. You must charge VAT at 12% on food and drinks sold for consumption at a restaurant or café.
Sales of foods or restaurant services

## Artistic activities and sports

Many cultural events are exempt from VAT. Compensation for public dance and music performances is exempt from VAT if you are selling your own performance as an artist. However, you must charge VAT on rights that you sell, and in some cases on sales of artwork.

## Dance and acting

### VAT exemption

Compensation you receive for public performances as an artist is exempt from VAT. However, this VAT exemption only applies if you sell your own performance as an artist. The purchaser might be an organiser or another party that resells the performance.
For this compensation to be exempt from VAT, you must:
- be a performing artist
- perform for a physical audience
- perform a literary or artistic work protected by the Copyright Act.
VAT exemption applies to all goods and services considered ancillary to your performance, such as travel, hotel rooms, props, lighting and sound equipment. This means you cannot divide your fee into a VAT-exempt part for the actual performance and a VAT-liable part for your expenses.
When is a legal entity considered to be an artist management company? (Legal guidance in Swedish) External link.
The VAT exemption does not apply to secondary sales. The performance purchaser must charge 25% VAT on its resale.


VAT rates and VAT exemption

[…] xpenses.
When is a legal entity considered to be an artist management company? (Legal guidance in Swedish) External link.
The VAT exemption does not apply to secondary sales. The performance purchaser must charge 25% VAT on its resale.

### 6% VAT

You must charge 6% VAT on admission fees to theatre, ballet and similar performances.
If you perform as an artist, but also book the venue and take payment from visitors, you are considered to be the organiser. Then you must also charge 6% VAT on admission fees.

### 25% VAT

You must charge 25% VAT on:
- mediation if you book artists
- the sale of films for distribution to the general public through DVD or streaming

## Sale of certain rights

You must charge 6% VAT if you grant or transfer ownership of copyright for literary or artistic works.
Literary works are divided into the following categories:
- works of fiction
- descriptive works
- maps
- computer programs
Artistic works are divided into the following categories:
- musical works
- theatrical works
- films
- works of art
Literary and artistic works are protected by the Copyright Act.
You must charge 6% VAT if you, as a performing artist, grant or transfer ownership of a copyright to the recording of a work that you perform.
You must charge 6% VAT if you grant or transfer the actual rights to a copyright-protected work. However, the sale of an original artistic work with an inherent financial value – such as a painting – is taxed at the VAT rate applicable to the sale of goods.
In the case of the granting or transfer of rights, 6% VAT applies to all stages of the sales chain. This means you must charge 6% VAT even if you are not the creator of the work in question. The same rule applies regardless of whether you transfer the rights to a private individual, a taxable person (such as a business) or another legal entity.
If an audio or video recording is made of your performance of a literary or artistic work, the granting or transfer of the rights to the recording is subject to VAT. You must therefore charge 6% VAT on compensation you receive from record, film, radio or television companies for the right to reproduce a recording. The same applies to compensation from copyright organisations, such as the Swedish Performing Rights Society (STIM).
You must charge 25% VAT when you grant or transfer the rights to:
- photographs
- advertising productions
- systems or programs for automatic data processing
- films, videograms, or similar recordings containing information


VAT rates and VAT exemption

[…] as the Swedish Performing Rights Society (STIM).
You must charge 25% VAT when you grant or transfer the rights to:
- photographs
- advertising productions
- systems or programs for automatic data processing
- films, videograms, or similar recordings containing information

If you sell a physical product along with the rights to the work in question, the transaction can be classified either as a sale of goods or as a sale of rights. You must therefore determine the type of sale in question. If a buyer purchases a product in order to obtain the rights to a literary work such as a manuscript, the entire sales transaction should be regarded as a transfer of rights. In this case, you must charge 6% VAT.
Rights to copyright-protected works (Legal guidance in Swedish) External link.

## Sports activities

You must charge 6% VAT on:
- sports or physical training activities carried out by the Swedish Sports Confederation’s (“Riksidrottsförbundet”) member organisations
- weight training, jazz dance, aerobics, workout sessions and martial arts
- harness and thoroughbred horse racing activities connected with the Swedish Trotting Association (“Svensk Travsport”) or the Swedish Horseracing Authority (“Svensk Galopp”)
- ski-lift transport
- admission fees for sporting events
- participation fees for sports competitions
- services that are closely related to, or necessary for, the practice of sport in a sports facility (such as access to equipment, or rental of swimsuits, towels, skates and rackets through the sports services provider)
These services are exempt from VAT if they are sold by the state, a municipality or a non-profit association that does not carry out economic activities.
Non-profit organisations and registered religious organisations (Legal guidance in Swedish) External link.
The Swedish Sports Confederation's member organisations External link. (in Swedish)


VAT rates and VAT exemption

[…] es.
Non-profit organisations and registered religious organisations (Legal guidance in Swedish) External link.
The Swedish Sports Confederation's member organisations External link. (in Swedish)

## Works of art

As an artist, you can choose to sell your own artworks without charging VAT on them if the taxation basis amounts to less than SEK 300,000 for a particular financial year. Your taxation basis is the amount on which you calculate VAT.
You can apply to the Swedish Tax Agency for voluntary VAT registration even if your taxation basis amounts to less than SEK 300,000. The Swedish Tax Agency’s decision is valid until the end of the second year following the year in which the decision was reached.
You must charge 6% VAT if you sell the rights to your artwork – regardless of your sales volumes. The SEK 300,000 threshold does not apply in such cases.

### 12% VAT

You must charge 12% VAT if you sell works of art - regardless of whether you are, for example, an artist selling your own works of art or if you are an intermediary, such as a gallery, selling other people's works of art. It also does not matter what form of business you have when selling works of art, such as a sole proprietorship or a limited company (Ltd).
If you sell your own works of art, and your sales exceed SEK 300,000 in a particular financial year, you must pay VAT on the whole amount you have made in that year. You must report 12% VAT on the taxation basis for all sales of works of art during the financial year in question. This also applies to sales on which you have not charged your customers VAT.
If you buy works of art from a seller in another EU country, you must report output VAT at 12% on your purchases in your VAT return. This rule applies if the purchases fulfil the regulatory requirements for reverse-charge liability on EU trade.
If you import works of art, collectors' items or antiques from a country outside the EU, you must report output VAT at 12% on your purchases in your VAT return. The same applies if you import collectibles and antiques.
Reduced tax rate on works of art (Legal guidance in Swedish) External link.
If you apply the special scheme on profit margin taxation when you buy and sell works of art, you must calculate the VAT rate on the profit margin at 25%. To use the special scheme on profit margin taxation, you must have purchased the work of art from someone who was not entitled to deduct VAT on their purchase of the work of art, such as a private individual.
Profit margin taxation of used goods and more (in Swedish)
What constitutes works of art, collectors' items and antiques under the Swedish VAT Act? (Legal guidance in Swedish) External link.


VAT rates and VAT exemption

[…] meone who was not entitled to deduct VAT on their purchase of the work of art, such as a private individual.
Profit margin taxation of used goods and more (in Swedish)
What constitutes works of art, collectors' items and antiques under the Swedish VAT Act? (Legal guidance in Swedish) External link.

## Music

Compensation you receive for public performances as an artist is exempt from VAT.
Your compensation is VAT-exempt if you:
- are a performing artist
- perform a literary or artistic work protected by copyright law
VAT exemption applies to all goods and services considered ancillary to your performance, such as travel, hotel rooms, props, lighting and sound equipment. This means you cannot divide your fee into a VAT-exempt part for the performance and a VAT-liable part for other expenses.
The full amount of compensation for an event such a dance orchestra performance is exempt from VAT. Even if the orchestra invoices the organiser separately for the hire of instruments and equipment, VAT exemption also covers the rental cost.
However, this VAT exemption only applies if you are an artist selling your own performance. The purchaser could be an organiser or another party that resells the performance.
- sheet music
- admission arrangements made by the organiser for concerts or similar performances
- compensation you receive when your performance is recorded – in a studio, or for film or TV, for example – if you sell the audio and video rights to the performance at the same time
- sales of copyright to songs or pieces of music
If you perform as an artist, but also book the venue and take payment from visitors, you are considered to be an organiser. Then you must charge 6% VAT on the admission fees.
If a restaurant charges a special fee for a concert it has organised on its premises, VAT must be charged at 6% on the concert admission fee. The same applies to concerts held in amusement parks and similar venues.
Restaurant services and entertainment (Legal guidance in Swedish) External link.
You must charge 25% VAT:
- intermediation if you book artists
- sales of recorded music, including downloaded music and records, CDs, etc.
- streaming


VAT rates and VAT exemption

[…] ant services and entertainment (Legal guidance in Swedish) External link.
You must charge 25% VAT:
- intermediation if you book artists
- sales of recorded music, including downloaded music and records, CDs, etc.
- streaming

## Books, admission fees and museums

Lending of library books and periodicals is normally exempt from VAT. However, if you sell books or periodicals, you must charge VAT. You must charge VAT on admission fees to cultural events and zoos. However, museum admission fees are exempt from VAT in the case of museums operated by the state or a region or municipality.

## Libraries

Library fees charged for books, periodicals, films, etc. may be exempt from VAT.
These fees are VAT exempt if the library is:
- operated by the state, a region or a municipality
- supported by the state, a region or a municipality on a regular basis and to a significant extent
Libraries must not charge VAT on copies of books. The provision of copies or similar ordered by the library from the National Archives is also exempt from VAT. The same rule applies to the provision of a library's own copies of parish registers for genealogy and other purposes.
Overdue fees and replacement fines for lost books are considered as damages, and are therefore not subject to VAT. This rule applies regardless of which party operates or supports the library service.
You must charge 6% VAT if your library service is not operated or supported by the state, a region or a municipality.
Library services (Legal guidance in Swedish) External link.


VAT rates and VAT exemption

[…] AT if your library service is not operated or supported by the state, a region or a municipality.
Library services (Legal guidance in Swedish) External link.

## Books, periodicals, sheet music, maps, etcetera

You must not charge VAT on:
- organisational publications issued at least four times a year
- membership newsletters or staff magazines issued at least four times a year (if you sell the publication to non-members, publishers or employees, you must charge 6% VAT)
- advertising space in organisational publications, membership newsletters or staff magazines. This rule also applies if you sell part of a particular edition of a membership newsletter or staff magazine to someone who is not a member, publisher or employee.
Periodical publications (Legal guidance in Swedish) External link.
- books, brochures, leaflets and similar products, including single-page publications
- newspapers and periodicals regardless of the subject matter (newspapers and weekly publications, for example)
- electronic products comparable to printed publications (such as e-books and e-journals)
- children's picture books and drawing or colouring books
- maps, such as atlases, wall maps and topographic maps
- books, newspapers and other publications reproduced in audio format on CDs or other technical media
However, if the above products consist entirely or mainly of advertising, you must charge 25% VAT on them.
- construction drawings
- posters
- postcards
- calendars
- notebooks
Electronically distributed products (Legal guidance in Swedish) External link.

## Admission fees charged for zoos, concerts and other performances

You must charge 6% VAT on admission fees for:
- concerts
- circuses
- theatre productions
- opera productions
- ballet productions
- magic shows
- revues
- musicals
- zoos
If an admission fee includes access to several events or venues with different VAT rates, you must specify the taxation basis (i.e. the amount on which VAT is calculated) separately for each rate when you report the output VAT. For example, a common admission fee for entry to a zoo and an amusement park could be subject to 6% and 25% VAT respectively.


VAT rates and VAT exemption

[…] ation basis (i.e. the amount on which VAT is calculated) separately for each rate when you report the output VAT. For example, a common admission fee for entry to a zoo and an amusement park could be subject to 6% and 25% VAT respectively.

## Museums

Museum operations are VAT exempt if they are:
- run by the state, a region or a municipality
Museums must charge 6% VAT on:
- admission fees
- guide fees
- programmes and catalogues for their own activities
- compensation for touring exhibitions
If you sell souvenirs at a museum, you must charge 25% VAT on them. If you operate a restaurant at a museum, you must charge 12% VAT on food and non-alcoholic drinks, and 25% VAT on spirits, wine and strong beer.

## Sales of foods or restaurant services

From 1 April 2026, you must charge VAT at 6% on sales of foods. The VAT rate of 12% on restaurant services will remain unchanged.
When you sell food or drinks, you must therefore determine whether you've sold foods or a restaurant service, so you know whether to charge VAT at 6% or 12%. You must make an overall assessment of the sale, based on what is actually included in the customer’s purchase.

## Food

#### 6 % VAT

Until 31 March 2026, you must normally charge VAT at 12% on sales of foods. From 1 April 2026, you must normally charge VAT at 6% instead.
Foods include the following, for example:
- all substances or products intended for human consumption
- non-alcoholic drinks, low-alcohol beer and medium-strength beer
- drinking water sold in bottles or similar containers
- food supplements that are not classified as medicines
- ingredients such as eggs, oil, butter and spices etc. intended to be processed into other food products or ready-made meals
- food ingredients or processed food sold to a restaurant, either directly from the manufacturer or from a wholesaler
Foods (Legal guidance in Swedish) External link.
You must also charge VAT at 6% on your sales of prepared foods, provided that these sales do not include any additional services. Examples of additional services include table setting, serving and washing up.
Sales of the following are normally classified as sales of foods:
- prepared foods in a grocery store
- takeaway food collected by customers at a restaurant
- food collected by customers from a food truck
- prepared foods from a petrol station or similar outlet
- popcorn and soft drinks sold at a cinema
- takeaway ice cream served in a cone
- takeaway pastries from a café
- a takeaway meal selected from a restaurant’s menu of the day
- takeaway hot dogs from a petrol station
- takeaway food from a food truck where the customer takes the item with them on disposable material and eats it on a public park bench near the food truck
- takeaway salad in a carton from a self-service salad bar (the customer weighs their own salad and pays for their food and disposable cutlery at a self-service checkout)
- hot dogs, ice cream sold by the scoop, coffee and pastries from a supermarket entrance kiosk (at the time of purchase, the customer opts for a takeaway, then changes their mind and consumes the food at the kiosk instead)


VAT rates and VAT exemption

[…] e salad bar (the customer weighs their own salad and pays for their food and disposable cutlery at a self-service checkout)
- hot dogs, ice cream sold by the scoop, coffee and pastries from a supermarket entrance kiosk (at the time of purchase, the customer opts for a takeaway, then changes their mind and consumes the food at the kiosk instead)

#### Lunch vouchers

You must charge 6% VAT on your sales of lunch vouchers that the customer can only use to buy takeaway lunches. These are known as “single‑purpose vouchers”.
From 1 April 2026, lunch vouchers that can be used both for meals consumed on the restaurant’s premises and for takeaway meals are classified as “multi-purpose vouchers”. You charge VAT on a multi-purpose voucher when your customer uses it, since this is when you can determine which VAT rate to apply to the sale. If the customer consumes their meal on the restaurant’s premises, you charge 12% VAT on the voucher sale. If they opt for a takeaway meal, you charge 6% VAT.

#### Packaging, transport and single-use items

If you charge for packaging or transportation of prepared foods, you must charge VAT at the same VAT rate as for the prepared food.
If another business transports the food, this is a separate transport service. This often applies, for example, when a customer orders a delivery using an app other than the restaurant’s app. Then the transport service is subject to 25% VAT.
If the customer can choose to buy single-use items such as disposable cutlery or napkins, this is considered to be a separate sale of goods that is distinct from the food sale. Then the sale of single-use items is subject to 25% VAT.

#### 25% VAT on certain foods

You must charge VAT at 25% on the following foods:
- tap water
- spirits, wine and beer with a higher alcohol content than medium-strength beer
Tora buys coffee and pastries at Café Cherry Blossom and consumes them at one of the café’s tables. She also buys a loaf of bread to take home with her. The loaf of bread is subject to 6% VAT, and the coffee and pastries are subject to 12% VAT.


VAT rates and VAT exemption

[…] Cherry Blossom and consumes them at one of the café’s tables. She also buys a loaf of bread to take home with her. The loaf of bread is subject to 6% VAT, and the coffee and pastries are subject to 12% VAT.

## Restaurant and catering services

12 % VAT
You must charge VAT at 12% on sales of restaurant and catering services. You are providing a restaurant or catering service if you sell food or drink in combination with services that enable the customer to eat or drink immediately. Examples of such services include:
- serving, table setting and washing up
- access to premises with tables and chairs
- access to glasses, crockery and cutlery
If a customer chooses not to use these services – for example, by opting for takeaway food rather than eating on the premises – this is not classified as a restaurant service sale. It is classified as a food sale instead, as the sale does not include enough additional services.
A restaurant service sale is normally made if a customer consumes their food or drink on your premises. If you deliver the food to a customer’s premises and provide various additional services there, you're selling catering services. So it's the location that determines whether you're providing a restaurant service or a catering service.
If you only provide cooking-related services, this does not count as a restaurant service or catering service.
- a meal selected from a restaurant’s menu of the day and served on the premises
- prepared food that the customer buys from a food court vendor and consumes in a restaurant-style seating area shared by multiple vendors
- coffee, pastries, ice cream and candy consumed in a café
- coffee, pastries, ice cream and candy consumed in a café-like area inside a supermarket
- prepared food on a tray with crockery and cutlery, ordered from a hotel restaurant by a guest and delivered to their room or pick it up yourself and take it to the room
- prepared food on a tray with crockery and cutlery, served to a care home resident, either in their room or in the home’s dining room, if the resident pays separate charge for the food
- hot dogs, ice cream sold by the scoop, coffee and pastries sold at a supermarket entrance kiosk and consumed in a café-style seating area operated by the kiosk


VAT rates and VAT exemption

[…] room or in the home’s dining room, if the resident pays separate charge for the food
- hot dogs, ice cream sold by the scoop, coffee and pastries sold at a supermarket entrance kiosk and consumed in a café-style seating area operated by the kiosk

You must charge 12% VAT on your sales of lunch vouchers that the customer can only use for lunch consumed on the restaurant´s premises. These are known as “single‑purpose vouchers”.

#### 25% VAT

You must charge VAT at 25% on:
- spirits, wine and strong beer
- drinks containing spirits
- meals and refreshments included in conference arrangements

#### Conference arrangements

The provision of conference arrangements counts as a service. This applies even if the arrangement includes premises, staff, technical equipment, refreshments and meals.
If breakfast is included with accommodation, this is not normally considered to be part of the conference arrangement. VAT must therefore be charged on breakfast separately, at 12%.

#### Selling food and alcoholic beverages together

If a restaurant service or catering service includes food as well as spirits, wine or strong beer, the sale must be divided up for VAT purposes. The food is subject to 12% VAT, and the alcoholic beverages to 25% VAT.
Restaurant and catering services (Legal guidance in Swedish) External link.
Distinguishing between restaurant/catering services and food delivery (Legal guidance in Swedish) External link.

## Premises, accommodation and camping

You must not charge VAT when selling or renting a property. However, you may choose to charge VAT if, as a business owner, you rent premises to another business owner that conducts VAT-liable activities on these premises. Renting of hotel rooms, pitches on campsites or similar is always VAT liable.

## Camping

You must charge 12% VAT when renting caravan pitches, tent pitches or simple cabins as part of a camping operation.
This rate also applies to electricity, showers and other amenities normally included in the camping fee.
Different VAT rates may apply to goods or services that are not included in the camping fee. The applicable VAT rate depends on the specific goods or services provided.


VAT rates and VAT exemption

[…] owers and other amenities normally included in the camping fee.
Different VAT rates may apply to goods or services that are not included in the camping fee. The applicable VAT rate depends on the specific goods or services provided.

## Property rentals and sales

The sale or rental of property is VAT exempt.
However, you may choose to charge VAT on rentals by applying the rules on voluntary VAT registration. You can do this if, as a business owner, you rent premises to another business owner that conducts VAT-liable activities. In this case, you must charge 25% VAT on the rent.
Renting out premises or facilities for sports activities can be considered as either a VAT-exempt property rental or a VAT-liable sports service, depending on the arrangement.
Property rental and voluntary VAT registration External link. (in Swedish)
Sports premises and facilities (Legal guidance in Swedish) External link.
The definition of property according to the Swedish VAT Act (Legal guidance in Swedish) External link.

## Room rentals, hotels and similar services

You must normally charge 12% VAT on room rentals in hotels, guesthouses, hostels or similar operations.
The 12% VAT rate also applies to certain other services closely related to room rentals, such as breakfast, parking, telephony, bathing, sauna facilities and laundry, provided these are included in the price of the room. Goods or services that are not included in the room price, but are offered for an additional charge, must be taxed separately according to the applicable VAT rate.
Conference arrangements and the services included are not classified as room rentals. These are therefore subject to 25% VAT.
Accommodation and breakfast for conference participants are subject to 12% VAT.


VAT rates and VAT exemption

[…] and the services included are not classified as room rentals. These are therefore subject to 25% VAT.
Accommodation and breakfast for conference participants are subject to 12% VAT.

## Renting out parking spaces, etc.

As a landlord, you must not charge VAT on a parking space that you rent out if the parking space belongs to a rented residential property or premises, and is included in the rental agreement. A parking space is included in a rental agreement provided that all of the following requirements are fulfilled:
- the parking space is located within the same building complex, or in close proximity to the residential property or premises
- when signing their rental agreement, the tenant cannot opt out of their entitlement to use the parking space by paying less rent for the residential property or premises
- the tenant does not rent out the parking space in exchange for compensation through a VAT-liable business.
You must charge VAT at 25% if you:
- are a landlord and rent out parking spaces to tenants and tenant-owners – if these parking spaces do not belong to a rented residential property or premises (see above)
- rent out parking spaces for vehicles
- rent out boat berths or dry storage spaces
- rent out caravan parking stands, such as for winter storage.

## Transport

You must charge VAT on transport services within Sweden. Various VAT rates apply to passenger and freight transport. Specific rules may apply to travel services sold within the EU.

## Train, air, bus and taxi transport services within Sweden

You must normally charge 6% VAT on train, air, bus and taxi passenger transport within Sweden.
However, you must charge 25% VAT on freight transport services within Sweden.
The VAT margin scheme may be applicable when selling travel services within the EU that include goods and services purchased from other businesses.
Tour operators’ margin scheme External link. (in Swedish)


VAT rates and VAT exemption

[…] n.
The VAT margin scheme may be applicable when selling travel services within the EU that include goods and services purchased from other businesses.
Tour operators’ margin scheme External link. (in Swedish)

### Invoicing for travel expenses

If you need to charge customers for travel expenses connected with goods or services that you have sold to them, you must charge VAT at the same rate on all travel, goods and services. Compensation you charge your customer for travel expenses is considered part of the cost of the goods or services you have sold. This applies even if you have paid 6% VAT on the travel yourself.

#### Example

Janne works as a consultant. His customer must pay the travel expenses that Janne incurs in carrying out his consulting assignment. 25% VAT applies to consulting services. When Janne invoices his customer for consulting services and travel expenses, he must therefore charge 25% VAT on the total invoice amount

## Healthcare, education and social care

Some healthcare services are subject to VAT, while others are VAT exempt. Dentistry and social care are VAT exempt. If you sell training or education services, you might make both VAT-liable and VAT-exempt sales.

## Healthcare services

If you provide healthcare-related services, in some cases you might make both VAT-liable and VAT-exempt sales.
You must not charge VAT on healthcare services if:
- they constitute measures for the medical prevention, investigation or treatment of diseases, physical impairments or injuries, or they constitute maternal or childbirth care, and they relate to hospital care
- they do not relate to hospital care, but otherwise fulfil the criteria outlined above and are carried out by a licensed practitioner (such as a pharmacist, occupational therapist, audiometrist, midwife, biomedical analyst, dietician, physiotherapist, chiropractor, speech therapist, medical doctor, naprapath, optician, psychologist, psychotherapist, pharmacy dispenser, radiographer, medical physicist, nurse, dental hygienist or dentist)
Examples of VAT-exempt healthcare services include:
- general health checks
- examination, diagnosis or treatment carried out by a doctor
- mammography
- antenatal care
- relationship counselling
- vaccinations
The following goods and services are not classified as medical care measures, but are VAT exempt:
- medical foot care
- checks and analyses of samples taken as part of medical care
- ambulance services
- pharmaceuticals sold to hospitals, or dispensed on the basis of prescriptions
Which services are covered by the exemption? (Legal guidance in Swedish) External link.
You must charge 25% VAT on healthcare-related goods and services that are not VAT exempt, such as:
- outsourcing of healthcare professionals
- beauty care
- cosmetic treatments or operations that are not carried out for medical reasons as outlined above
- general recreation and wellness activities
- general nutrition advice for weight loss (nutrition advice given to treat a diagnosed illness or injury may constitute VAT-exempt healthcare if it is provided at a hospital, or by a licensed practitioner)


VAT rates and VAT exemption

[…] - cosmetic treatments or operations that are not carried out for medical reasons as outlined above
- general recreation and wellness activities
- general nutrition advice for weight loss (nutrition advice given to treat a diagnosed illness or injury may constitute VAT-exempt healthcare if it is provided at a hospital, or by a licensed practitioner)

- massage for muscle relaxation and enhanced wellbeing (massage given to treat a diagnosed illness or injury may constitute VAT-exempt healthcare if it is provided at a hospital, or by a licensed practitioner)
- complementary and alternative treatments such as aromatherapy, Rosen Method Bodywork, Vacusac treatment (vacuum therapy) and various types of healing
- vision aids such as glasses
- assessments and reports relating to driving licence and pension issues
- pharmaceuticals that are not VAT exempt, as outlined above
- naturopathic remedies
- care of animals
VAT liability applies even if the goods or services are provided in a hospital or by a licensed practitioner.
Orthopedic engineers can be specially licensed to practise within the healthcare system, but sales of goods or services as part of their own business operations are still VAT liable.
VAT on outsourcing of healthcare professionals External link. (in Swedish)

## Occupational healthcare

Businesses that sell occupational healthcare services often carry out both VAT-liable and VAT-exempt activities.
Examples of VAT-exempt healthcare are health checks and vaccinations.
Most preventive working environment activities are VAT liable. Examples of these include seminars and measures to improve ergonomics.


VAT rates and VAT exemption

[…] s and vaccinations.
Most preventive working environment activities are VAT liable. Examples of these include seminars and measures to improve ergonomics.

## Social care

Social care services are VAT exempt if they involve social activities performed by the state, municipalities, regions, or businesses recognised as organisations of a social nature. Such organisations include those providing childcare, elderly care, support for individuals with disabilities, and similar services.
Examples of VAT-exempt social care services:
- services for which a municipality is responsible under the Social Services Act, for example
- child care for which a municipality is responsible under the School Act
- support and financial assistance for people with severe disabilities for whom the state is responsible under Act Concerning Support and Service for Persons with Certain Functional Impairments
- prison and probation services for which the state is responsible
You must charge 25% VAT on services you sell separately such as cleaning, laundry, food preparation and purchasing.

## Dental care

Dental care aimed at preventing, investigating or treating oral diseases, impairments or injuries is VAT exempt.
Dental prosthetics (such as bite guards) and related services are also VAT exempt when provided by dentists or dental technicians.
You must charge 25% VAT on dentistry-related goods and services that are not VAT exempt, such as:
- toothbrushes, dental floss and similar products
- cosmetic treatments or operations


VAT rates and VAT exemption

[…] VAT on dentistry-related goods and services that are not VAT exempt, such as:
- toothbrushes, dental floss and similar products
- cosmetic treatments or operations

## Education

If you sell training or education services, you might make both VAT-liable and VAT-exempt sales.
The following educational services are VAT exempt:
- Primary, secondary, and higher education organised by the state, a region, a municipality, or an educational provider recognised by the state, a region, or a municipality.
- Education providing entitlement to student aid under the study support legislation or certain government grants.
By an educational provider recognised by the state, a region, or a municipality, we mean an independent VAT-exempt education provider. For education to be considered independently provided, the following criteria must be fulfilled:
- The seller provides education and training from its own organisational structure. This means that the seller runs course(s) on its own premises or via its own digital platform, using its own equipment and staff.
- The seller has overall responsibility for its course(s).
- The seller can choose when to offer its course(s).
- The seller determines which students can take the course(s).
To determine whether a seller is providing VAT-exempt education, it is necessary to clarify whether the business is providing education independently and that it is covered by the VAT exemption. The provision of services by a subcontractor is not normally VAT exempt.


VAT rates and VAT exemption

[…] iness is providing education independently and that it is covered by the VAT exemption. The provision of services by a subcontractor is not normally VAT exempt.

### Sales that are part of a course

If you provide goods and services as part of a course, these might also be VAT exempt.
You must charge 25% VAT if you sell VAT-liable information and educational services.
Examples of VAT-liable educational services include:
- contracted training, i.e. where the client decides on the individuals to be trained (e.g., staff training), and the training is not part of a VAT-exempt course run by the client
- education provided by a party that is not recognised by the state, a region or a municipality, such as private driving lessons
- employment training for individuals, decided on by the Swedish Public Employment Service (“Arbetsförmedlingen”)
Hiring out a teacher to an upper-secondary school, for example, is VAT-liable. In this case, you must charge 25% VAT.
Education (Legal guidance in Swedish) External link.

## Repairs

In order to encourage more people to repair and modify manufactured goods, a lower VAT rate applies to the repair of certain items.

## Repairs of bicycles, shoes, leather goods, clothing and household linen

You must charge 12% VAT on bicycle, shoe, leather goods, clothing and household linen repair services.
Certain repair services (Legal guidance in Swedish) External link.

## Banking, insurance and securities

Banking and financial services, insurance services and securities trading are generally VAT exempt. Certain services associated with this category are VAT liable, such as the rental of safety deposit boxes.

## Banking and financial services

- lending and borrowing
- payment mediation
- currency exchange
- credit mediation
- notary services
- debt collection services
- administrative services related to factoring
- rental of safety deposit boxes

## Insurance services

You must not normally charge VAT if you sell or mediate insurance services.
However, there are some exceptions. One example is car rental, if insurance is included in the cost and is not optional. In this case, you must charge 25% VAT.

## Securities trading

Securities trading is VAT exempt if you:
- provide and mediate shares and other securities
- manage investment funds under the legislation on investment funds, and special funds under the legislation on managers of alternative investment funds

## Legal guidance

- VAT rates (Legal guidance in Swedish) External link.


Register a non-Swedish business
 | Skatteverket

## How to register a non-Swedish business in Sweden

You can register your business via our e-service Registration of foreign companies in Sweden. You can also choose to register for F-tax, VAT, and as an employer using this e-service. You do not need a Swedish e-identification to use this service. Alternatively, you can fill in the printed form SKV 4632 and post it to the Swedish Tax Agency.
You must fill in, print out and sign this form, and send the original document by post to the Swedish Tax Agency.
See below for information about how to fill in form SKV 4632, "Tax application – limited tax liability in Sweden". Please provide as much relevant information as possible to help us to process your application quickly.
If there is not enough space in any of the boxes on the form, you can also use the space under box 10 “Other information”. You are also welcome to attach a letter with complementary information. However, you must still fill in the form as completely as possible.

#### 1 Applicant

If you have a sole trader business, enter your given name(s) and surname. If your business is a legal entity (such as a limited company), enter its registered name in the country of establishment (i.e. the country in which the legal entity is formed).
If your business is a legal entity, enter the registration or identity number it has been assigned by the business registration authority in the country of establishment. If you are a sole trader, enter your date of birth (YYMMDD) instead.
For a legal entity, this must be the address registered with the business registration authority in the country of establishment. If you are a sole trader, enter your postal address in your country of residence.
Here, you enter any VAT registration numbers you have been assigned in countries other than Sweden. If you do not have a foreign VAT registration number, draw a line through the box.
State the full address (street address or post-office box address, city/town and postcode) in Sweden to which the Swedish Tax Agency can send you mail.
Enter the foreign telephone numbers (fixed-line/mobile) at which your business can be reached. Please enter + and country code followed by the telephone number, without a zero as a first digit.
If you have premises in Sweden, at which you receive customers (such as a shop, workshop or office), enter the street address and place name.
Here you enter the Swedish contact numbers (fixed-line/mobile) at which your business can be reached.
If you would like us to send your business’s tax account statements to a different address (to the business’s accountancy firm or accountant, for example), enter the address here.
Enter the date on which your business's financial year ends. For sole traders, the financial year end date is always 31 December.


[…] business can be reached.
If you would like us to send your business’s tax account statements to a different address (to the business’s accountancy firm or accountant, for example), enter the address here.
Enter the date on which your business's financial year ends. For sole traders, the financial year end date is always 31 December.

#### 2 Information regarding legal entities

State the type of business registered in the country of establishment: i.e., the legal form of business registered with the business registration authority.
You must attach a valid business registration certificate issued within the past three months, or equivalent documentation from the country of establishment. The documentation must include the following information about the business: name of authorised signatory; unique identifier; business activities; and address.
If the business has previously been assigned a Swedish corporate identity number, enter it here.
Non-Swedish legal entities that carry out business activities from a permanent establishment in Sweden usually have to register a branch with the Swedish Companies Registration Office ("Bolagsverket"). State whether your business has a registered branch in Sweden, or whether you have applied to register a branch here.
Find out more about branches on the Swedish Companies Registration Office’s website.
If the business has applied to register a branch in Sweden, state the case number
Enter the case number for the application sent to Bolagsverket.
Here you enter the names, identity numbers (i.e. corporate/personal identity number or date of birth) and ownership percentages of all the legal entity's owners. If there are many owners, you can enter their names and other details in box 10 for “Other information”, or provide the relevant details in an attachment. Listed companies do not need to provide us with any details of their owners. However, they must specify the stock exchange on which their shares are listed.
Enter current ownership percentages registered in the book of shareholders or equivalent documentation.


[…] details of their owners. However, they must specify the stock exchange on which their shares are listed.
Enter current ownership percentages registered in the book of shareholders or equivalent documentation.

#### 3 Information regarding sole traders

You must fill in this section if you intend to run a sole trader business in Sweden.
The details provided are used to determine whether, as a sole trader, you have limited or unlimited tax liability in Sweden. It is important to specify the dates for each stay in Sweden, clearly indicating any interruptions in every stay.
If you have previously been assigned a personal identity number, coordination number or GD-number (usually a 302-number), you must enter the 10-digit number here.
Enter the address where you live and sleep during your stay in Sweden.
Attach a colour copy of your valid passport or national ID card. If your document is a national ID card, you must attach a copy of both the front and back of the card.

#### 4 Questions and description of business activities in Sweden

It is important to answer every question as fully as possible. The Swedish Tax Agency needs this information to understand whether you or your business have a permanent establishment and/or fixed establishment in Sweden, and whether you are carrying out business activities in Sweden.
State the type(s) of business activity carried out in Sweden – for example, manufacturing, building operations, trade, repair work, or another type of business activity.
Please specify each business activity clearly and in detail. For example, you should state the type of goods in which you intend to trade, or the area in which you plan to carry out consulting activities. If your business carries out several activities, specify each one separately.
State the SNI industry code(s) applicable to your business activities in Sweden. Further information about SNI codes is available on Statistics Sweden’s website.
State the estimated percentage of total business turnover for each activity.
Specify the geographical location of the premises from which business is conducted. It does not matter whether the premises are owned, rented or otherwise occupied by the business. Please note: the term “permanent” usually refers a period of six months or more. You must describe the premises and provide the address. If you do not select any of the options on the form, or only mark one of the boxes for “Other permanent premises” or “Non-permanent premises”, you must do one of the following so the Swedish Tax Agency can understand whether or not the premises are permanent:
- provide details under “Describe the premises”
- describe the premises in box 10: “Other information”
- add an attachment with a description of the premises.


[…] ” or “Non-permanent premises”, you must do one of the following so the Swedish Tax Agency can understand whether or not the premises are permanent:
- provide details under “Describe the premises”
- describe the premises in box 10: “Other information”
- add an attachment with a description of the premises.

State the location from which business activities in Sweden are managed, and the location of the person who manages staff working in Sweden. This does not have to be the CEO or a board member; it could be a person with operational and staff management responsibilities. If the individual in question is in Sweden, you must state the location.
State whether a certain person based in Sweden represents your business and signs agreements on its behalf. This could be an employee, a contractor, the CEO, a board member, a subsidiary, etc. A formal power of attorney is not required; other authorisations and actions (such as those demonstrating that a certain person negotiates the terms and conditions of agreements between the non-Swedish business and the customer) also indicate that a certain person has been given the right to represent the business.
State the location or address from which goods or services are marketed.
State the location or address at which agreements are concluded or administered.
Describe the tasks and authority given to employees working for the business in Sweden.
Indicate which type(s) of customers the business sells to.
Indicate the location or address from which goods are delivered.

#### 5 Describe the business activities carried out in Sweden

This section must be completed by individuals, such as sole traders, who provide services in Sweden. It is important to describe your business activities in as much detail as possible.
In addition to the information you have provided in section 4, state which customers you currently serve or intend to serve. Please provide details for each business activity.
State whether you carry out the same business activities in your country of residence, or in any country other than Sweden.
If you carry out business activities in your home country or another country, attach a valid business registration certificate issued within the past three months by the business registration authority in the country in question.


[…] n Sweden.
If you carry out business activities in your home country or another country, attach a valid business registration certificate issued within the past three months by the business registration authority in the country in question.

#### 6 Information regarding clients in Sweden

This section must be completed by businesses that carry out building, construction or installation activities in Sweden and which are applying for any kind of registration. The term “clients” refers to businesses or individuals who pay you for work that has been carried out. This information is necessary to determine whether the business has a permanent establishment and meets VAT registration requirements.
State the planned project periods for each building, construction and installation project to be carried out in Sweden.
The Swedish Tax Agency needs this information in order to determine whether or not the business should be registered for VAT in Sweden.

#### Are goods transferred from another EU country to Sweden?

The transfer of goods refers to their transportation from one EU country to another, with no transfer of ownership. The goods could be building materials from your own warehouse abroad, for example. When you move goods from another EU country to Sweden, you must report this movement in a Swedish VAT return, which is why you must register for VAT with the Swedish Tax Agency.
In Sweden, there are rules concerning mandatory reverse-charge liability within the construction sector. This means that the buyer is liable to pay VAT on the provision of building and construction services. This applies whether the buyer is a Swedish or non-Swedish business; i.e., regardless of where the buyer's business is established. You should therefore register for VAT in Sweden if you purchase these kinds of services.


[…] is a Swedish or non-Swedish business; i.e., regardless of where the buyer's business is established. You should therefore register for VAT in Sweden if you purchase these kinds of services.

#### 7 Information regarding Swedish F-tax approval

To be granted approval for F-tax, you must meet the following criteria:
- You must carry out – or intend to carry out – business activities from a physical location in Sweden.
- You must have fulfilled your obligations to declare and pay taxes and contributions in Sweden and in other countries where your business activities are – or have been – carried out.
When applying for F-tax approval, a non-Swedish business must attach documents stating that it does not have any tax or social security contributions arrears in the countries where its business activities are – or have been – carried out. Sole traders must also attach documents issued in the countries in which they have been living for the past two years. These documents must have been issued within the past three months by the relevant competent authority/authorities in each country in question.

#### 8 Information regarding VAT registration in Sweden

This section should be completed by businesses that are applying for VAT registration.
If you register a business for VAT in connection with voluntary taxation for the rental of property during the construction phase, you must also apply to register for voluntary taxation by filling in form SKV 5704, which is in Swedish.
State your reason(s) for registering for VAT here.
Select this option if the business has to report and pay VAT in Sweden on its own sales or another person’s sales, when making a purchase (reverse-charge liability), or for purchases or transfers from another EU country (intra-EU acquisitions). Another person’s sales could relate to the purchase by a construction company of building or construction services from a subcontractor.
Select this option if the business brings goods in from a country outside the EU (imports) and covers customs duty and VAT on its imports to Sweden, and must report and pay Swedish VAT on sales made in Sweden. Examples include e-commerce involving the sale of goods to private individuals or other buyers that are not registered for VAT in Sweden.
Select this option if the business sells goods and provides transport from an EU country to buyers in Sweden who are not required to report VAT on their purchases. One example is e-commerce involving the sale of goods to private individuals.
Select this option if the business sells goods or services to buyers that are registered for VAT in Sweden, and is requesting to be registered for VAT. The services must be connected with a property in Sweden, and the goods must be traded in Sweden. One example would be a business that buys goods in Sweden and requests voluntary payment liability for its sales of these goods in Sweden to buyers registered for VAT in Sweden.


Register a non-Swedish business
 | Skatteverket

[…] n Sweden, and is requesting to be registered for VAT. The services must be connected with a property in Sweden, and the goods must be traded in Sweden. One example would be a business that buys goods in Sweden and requests voluntary payment liability for its sales of these goods in Sweden to buyers registered for VAT in Sweden.

Select this option if the non-Swedish business buys goods from another EU country and receives them in Sweden, or moves goods to Sweden from another EU country without becoming liable for VAT, but must report the value of the goods. This is the case if a business would have been entitled to a full VAT refund in relation to the acquisition if it had been considered taxable for VAT.
Select this option if the non-Swedish business is entitled to a VAT refund in Sweden – but is not entitled to a refund via the electronic refund procedure in its country of establishment – and is not required to be registered for Swedish VAT for any other reason. Examples include the export or sale of goods from Sweden to taxable persons in other EU countries which have provided the seller with their VAT number. In the latter case, the business that makes the sale must also submit a recapitulative statement (EC sales list) including details of its delivery of goods.
Select this option if the business has a permanent establishment in Sweden and cannot apply for an input VAT refund by filling in a form.
Select this option if the business has a permanent establishment in Sweden which only sells services in other EU countries to other businesses that are required to pay and report the VAT on these services. This option applies to businesses that must be registered to submit a recapitulative statement (EC sales lists) in Sweden.
Describe the business transactions underlying your marked choices in the section above, “VAT registration relates to”. If you have marked more than one option, describe each one separately.
You can use the OSS e-service to register and then report and pay VAT in one country – even if your buyers are situated in different EU countries – in accordance with the three schemes: the Union scheme, the Import scheme (IOSS) and the third country-scheme. You pay VAT in EUR to a specific account at Danske Bank.


[…] – even if your buyers are situated in different EU countries – in accordance with the three schemes: the Union scheme, the Import scheme (IOSS) and the third country-scheme. You pay VAT in EUR to a specific account at Danske Bank.

The earliest date of your purchase or sale of goods or services will be the first date of the business transaction that requires VAT registration in Sweden. If you have neither bought nor sold anything yet, you should provide details of when you expect your first purchase or sale to take place instead.
A fixed establishment may be significant in determining who should report and pay VAT on sales within Sweden, or how VAT can be refunded.
There are three prerequisites for a fixed establishment to exist:
- There must be an establishment run by people, i.e. human resources.
- There must be technical resources in place such as premises or machines connected with the establishment.
- The establishment must have a sufficient degree of permanence to enable it to manage, or purchase and consume, goods or services.
Here you enter your estimated sales figure subject to VAT, excluding intra-EU acquisitions and imports. Usually, you calculate VAT when you make sales, but in the case of reverse-charge liability, you must calculate VAT on your purchases. Your estimated sales figure that is subject to VAT determines your reporting period. You must calculate your estimated sales for either your accounting year (12 months) or for the period during which you intend to carry out business activities in Sweden (if that period is less than one year).
Enter the estimated value of the supply of goods and the provision of services that are exempt from VAT and do not give the right to a deduction. This includes educational services, games of chance/lotteries, banking services and healthcare. The total amount calculated must include VAT-exempt withdrawal (self-supply) of goods and services. The amount calculated must relate both to sales within Sweden and to other countries. You must calculate an amount corresponding to your sales for either your accounting year (12 months) or for the period during which you intend to carry out business activities in Sweden.


[…] h to sales within Sweden and to other countries. You must calculate an amount corresponding to your sales for either your accounting year (12 months) or for the period during which you intend to carry out business activities in Sweden.

Here, you state how often you need to report VAT. You must report VAT once a month, quarter or year, depending on your business's reporting period. Your reporting period is primarily determined by your estimated annual sales (excluding your intra-EU acquisitions and imports) for a 12-month period.
Estimated annual sales subject to VAT Reporting period Options Up to SEK 1 million per year Financial year/tax year Once every calendar quarter or once every calendar month Up to SEK 40 million per year Calendar quarter Once every calendar month Over SEK 40 million per year Calendar month N/A
Estimated annual sales subject to VAT Reporting period Options
Estimated annual sales subject to VAT
Reporting period
Options
Up to SEK 1 million per year Financial year/tax year Once every calendar quarter or once every calendar month
Up to SEK 1 million per year
Financial year/tax year
Once every calendar quarter or once every calendar month
Up to SEK 40 million per year Calendar quarter Once every calendar month
Up to SEK 40 million per year
Calendar quarter
Once every calendar month
Over SEK 40 million per year Calendar month N/A
Over SEK 40 million per year
Calendar month
N/A


[…] on per year
Calendar quarter
Once every calendar month
Over SEK 40 million per year Calendar month N/A
Over SEK 40 million per year
Calendar month
N/A

#### Power of attorney (form SKV 5703) for a VAT agent is attached

A taxable person that is not established in Sweden, but is liable to pay VAT in Sweden in accordance with the Swedish VAT Act, must have a VAT agent. If the taxable person is established in an EU or Nordic country, they can choose whether or not to appoint a VAT agent.
A requirement is that the agent must be established in Sweden. This is to ensure they can fulfil their specified functions and facilitate contact between the Swedish Tax Agency and the taxable person who is not established in Sweden. The Swedish Tax Agency will normally only approve a natural person as an agent if they are resident or stay permanently in Sweden. For a legal entity to be approved, it must be established in Sweden or have a fixed establishment here. You can register a VAT agent by completing form SKV 5703 or submitting a document that shows that the agent will be responsible for reporting VAT on behalf of the client and will represent the client in matters relating to VAT in Sweden.

#### 9 Information regarding employer registration (deducted tax, social security contributions)

Provide as much detail as possible about your business activities in Sweden. Keep in mind that even if the business does not carry out any business activity in Sweden, but pays compensation to someone who performs work in Sweden, tax deductions must be made. Swedish social security contributions must also be paid in certain circumstances.
Enter the date of the first salary payment or provision of benefits.
Enter the sum of the estimated salary total paid to employees during a 12-month period for the time that they work in Sweden.
Enter an approximate number of employees who carry out work in Sweden. In the number of employees, you must also include the persons you have employed who belong to Swedish social security system but work abroad.
Enter an approximate number of employees who are posted from abroad or are covered by another country’s social security system for other reasons.
The Swedish Tax Agency needs this information to determine whether or not you are liable for social security contributions in Sweden. Please note that social security coverage only applies to a posting if the regulatory requirements have been fulfilled. If a posting is made from a country outside the EU, describe the circumstances in box 10 “Other information".
Enter the number of days for the posted employee staying the longest in Sweden during a 12-month period.
The obligation to deduct preliminary tax now applies whether or not an employer has a permanent establishment in Sweden. Any business that is obliged to deduct preliminary tax must be registered as an employer.


[…] ormation".
Enter the number of days for the posted employee staying the longest in Sweden during a 12-month period.
The obligation to deduct preliminary tax now applies whether or not an employer has a permanent establishment in Sweden. Any business that is obliged to deduct preliminary tax must be registered as an employer.

An employee is considered to be hired out when an employer, i.e. a payer of salary and other compensation, explicitly hires out the employee or makes them available – by other means – to work for a Swedish employer’s business. This also applies when an employee is hired out to a non-Swedish employer that is liable for Swedish tax in connection with business operations conducted from a permanent establishment in Sweden. Several factors must be considered when determining whether or not a particular arrangement qualifies as hired out, such as who has responsibility for the workplace, who provides any materials used, and who assigns the employees to carry out the work.
Work carried out in Sweden for a maximum of 15 consecutive days is not considered as hiring out employees, as long as the total for the calendar year does not exceed 45 business days in Sweden. Only actual working days in Sweden should be counted.
Attach certificates issued by the social insurance authority in the country in question for employees who work in Sweden but remain covered by another country’s social security system. These certificates prove that the business does not need to pay Swedish social security contributions on compensation paid to these employees. In the EU/EEA, these are called A1 certificates.
Indicate whether the business is applying for employer registration. Indicate whether its registration is for deducted tax, social security contributions or both.

#### 10 Other information

Here you can provide any additional relevant information that was not covered in any other section of this form. You can also include an attachment with further information.

#### 11 Representatives with power of attorney

If you name an individual below as a representative, you authorise this person to represent you and take part of all information from the Swedish Tax Agency relating to this matter.
You can nominate additional representatives. We will always send a decision to whom this tax application concerns.


[…] u authorise this person to represent you and take part of all information from the Swedish Tax Agency relating to this matter.
You can nominate additional representatives. We will always send a decision to whom this tax application concerns.

#### 12 Signature

This form must be signed in the original by the applicant (if a sole trader) or by an authorised signatory.

#### Attachments

Here you can see which information, documentation and certificates you may need to attach to your tax application.
For sole traders
- A copy of your passport or copies of the front and back of your national ID card (mandatory) – note: copies must be in full colour.
- If you are a citizen of a country outside the EU, you also need to attach documentation confirming that you are entitled to stay in Sweden.
- Certificates or documents issued by competent authorities abroad – such as the Swedish Tax Agency’s or the Swedish Social Insurance Agency's counterparts – confirming that you do not have unpaid taxes or social security contributions in countries in which you have lived or carried out business activities in the past two years. Certificates or documents must have been issued within the past three months (mandatory when applying for F-tax).
For legal entities
- Business registration certificate(s) confirming the establishment of the legal entity, and the names of its authorised signatories (mandatory). Several documents might be required to confirm this.
- Certificates or documents issued by competent authorities abroad – such as the Swedish Tax Agency’s or the Swedish Social Insurance Agency's counterparts – confirming that the business does not have unpaid taxes or social security contributions in its country of establishment. Certificates or documents must have been issued within the past three months (mandatory when applying for F-tax).
If the business is a close company, you must provide a document outlining its ownership structure. You must also provide documents proving freedom from debt for every director or individual with significant influence over the close company.


[…] a close company, you must provide a document outlining its ownership structure. You must also provide documents proving freedom from debt for every director or individual with significant influence over the close company.

The term “close company” normally refers to limited companies and economic associations in which four or fewer partners own shares representing more than 50% of the total votes for all holdings in the company. A director is an individual who has a significant influence on the business due to their shareholding (or that of a family member) and position in the company. An individual with significant influence is someone who, due to their ownership of shares or other equity, or participation, has more than 50% of the close company's total voting power.

### When you have submitted the form

The Swedish Tax Agency processes tax applications in order of receipt. If we need any complementary information, we will contact you. If no complementary information is required, we will notify you when we have confirmed your tax registration.
Here you can find out which information and documents you need when registering a business in Sweden.
All non-Swedish businesses must provide the following:
Sole traders
- You must provide a passport or national identity document. If you are a citizen of a non-EU country, you must also enclose a document that proves you have the right to live in Sweden.
Legal entities
- You must provide a registration document that confirms the existence of your legal entity. This could be, for example, an extract from your country’s official register of companies, which includes the legal entity’s identification details, address, authorised signatory and business type.
When applying for F-tax certification, you must provide the following:
When applying for F-tax certification, you must provide documents that prove your company is free of debt.
- If you represent a legal entity, you need to prove that the business has no unpaid taxes and contributions in its country of establishment.
- As a sole trader, you need to prove that you have no unpaid taxes and contributions in the country in which you have stayed on a permanent basis during the past two years.
- You can request the required documents from that country's relevant government agency – for example, its tax agency or equivalent authority.
- The documents must have been issued within the past three months.
- The term “close company” normally refers to limited companies and economic associations in which four or fewer partners own shares representing more than 50% of the total votes for all holdings in the company.
- You could provide an extract from the share register or an organisational chart, for example.
- These documents must prove that directors or individuals with significant influence have no unpaid taxes and contributions.


[…] ners own shares representing more than 50% of the total votes for all holdings in the company.
- You could provide an extract from the share register or an organisational chart, for example.
- These documents must prove that directors or individuals with significant influence have no unpaid taxes and contributions.

- A legal entity must have no outstanding unpaid taxes or contributions in the business's country of establishment. An individual (natural person) must have no such debts in the country in which they have stayed on a permanent basis during the past two years.
When applying for VAT registration, you must provide the following documents:
If your company is established in a non-EU country, and you wish to be registered for VAT in Sweden, you must provide a power of attorney for the company’s VAT representative. You can either use the Swedish Tax Agency’s power of attorney form or draft your own document. If you draft your own document, it must include the following wording:
“A power of attorney is given, under Chapter 6, Section 2 of the Tax Procedure Act (skatteförfarandelagen, SFL), to the representative mentioned below to attend to value added tax accounting as the agent of a foreign entrepreneur.”
The Swedish Tax Agency may need to request additional information in order to complete your registration. If so, we will contact you about this.

## Frequently asked questions about how to register a non-Swedish business in Sweden

You can apply for F-tax certification if you have business operations in Sweden, or intend to start business operations here. If you are granted F-tax certification, you should make your clients aware of this, either by producing an F-tax registration document or by stating on documents such as invoices, quotes and tenders that your company has F-tax certification. Confirming your F-tax certification to clients means they will not need to deduct tax on your earnings or pay employer contributions for you.
You can choose whether or not to apply for F-tax certification, but remember that most Swedish companies prefer to engage contractors that are F-tax certified. Non-Swedish companies that intend to carry out business operations in Sweden are therefore recommended to apply for F-tax certification. This also applies to companies that are not required to pay corporate income tax in Sweden.
To be approved for F-tax, your company must:
- conduct business operations in Sweden or intend to start business operations
- have filed tax returns, submitted specific information and paid taxes and other fees in the country of establishment, and in Sweden if the company already conducts operations here.
Businesses that have F-tax approval are responsible for paying their own preliminary tax and social security contributions. If a business does not have F-tax approval, the payer must deduct preliminary tax and – if necessary – employer contributions from compensation paid for work.
If your business only needs F-tax approval temporarily, you can apply for time-limited F-tax. Your business’s F-tax will then be withdrawn automatically on the date of your choice.
If your business is granted F-tax approval, the Swedish Tax Agency will send you a registration certificate as confirmation.
Most companies, sole traders and legal entities operating with employees in Sweden must register the company as an employer, declare and pay employer contributions, and deduct tax from the salaries and benefits paid.


[…] atically on the date of your choice.
If your business is granted F-tax approval, the Swedish Tax Agency will send you a registration certificate as confirmation.
Most companies, sole traders and legal entities operating with employees in Sweden must register the company as an employer, declare and pay employer contributions, and deduct tax from the salaries and benefits paid.

You should register as an employer if your company:
- has employees who are permanently resident in Sweden
- has a permanent establishment in Sweden
- does not have a permanent establishment in Sweden but has Swedish employees or has seconded employees to Sweden
- needs to deduct tax on employees’ salaries and benefits
There are some exceptions to the rules. You can find out about these exceptions here:
Companies that bring staff to Sweden may not need to pay employer contributions here. This is the case if the employees are considered to be seconded, and are therefore still covered by the social security system in their home country. Different rules apply, depending on which country employees are seconded from and how long they will stay in Sweden.
To be exempt from paying employer contributions in Sweden, a company must normally provide a certificate proving that its employees are covered by another country’s social security system. For employees from countries with which Sweden has social security conventions, this is called a Certificate of Coverage. For employees from the EU, EEA and Switzerland, the certificate is titled A1 or E101. The employer must inform the social security agency of the country in question that the employee will remain in the home country’s social security system.
You may be required to register as an employer if your company has a permanent establishment and is obliged to deduct tax from employees’ salaries – even if the company is not obliged to pay employer contributions.
You must notify the Swedish Tax Agency if you employ, or second to Sweden, a person who is not a citizen of an EU/EEA country or Switzerland. Please use the form “Notification – Employment of a foreigner” (SKV 1160).


[…] t notify the Swedish Tax Agency if you employ, or second to Sweden, a person who is not a citizen of an EU/EEA country or Switzerland. Please use the form “Notification – Employment of a foreigner” (SKV 1160).

As an employer, you must consider how long your employees are allowed to stay in Sweden. The Swedish Tax Agency has published a guide for people who are new to Sweden and will be employed here. The guide includes information about the right to reside in Sweden, and when a person can, or should, be registered as resident in Sweden.
A non-Swedish company with business operations in Sweden may be liable to report and pay Swedish VAT. This applies both to sole traders and to legal entities such as limited companies.
If you are liable for Swedish VAT, you must pay it in Sweden. If you are obliged to report Swedish VAT, you must report certain purchases and sales in Sweden.

#### If you have a fixed establishment or are permanently resident in Sweden

You may need to register your business for VAT in certain circumstances. These circumstances vary, depending on whether or not your business has a fixed establishment in Sweden. If you are a sole trader, the circumstances for VAT registration depend on whether you are permanently or habitually resident in Sweden.
A fixed establishment is an important factor in determining whether or not you need to register for Swedish VAT, and to report and pay VAT on sales in Sweden. It can also affect how VAT refunds are administered.
Three criteria denote a fixed establishment:
- The establishment must have technical resources such as premises or equipment.
A fixed establishment is not the same as a branch. A branch is a non-Swedish company’s local office, with independent management in Sweden. A branch must be registered with the Swedish Companies Registration Office (“Bolagsverket”).
You are considered to be permanently resident at the address listed in the population register or another relevant address that you have registered with the Swedish Tax Agency. If your permanent residence cannot be confirmed, the Swedish Tax Agency will consider you to be established at a location where you are habitually resident.
You are considered to be habitually resident at the place where you are normally located due to personal or professional connections. If you work in several different countries, you will be considered to be habitually resident in the place where you have personal connections.
Here you can find out about the most common circumstances in which registration for Swedish VAT may be required, depending on whether or not you have a fixed establishment in Sweden or are permanently resident here.


[…] ered to be habitually resident in the place where you have personal connections.
Here you can find out about the most common circumstances in which registration for Swedish VAT may be required, depending on whether or not you have a fixed establishment in Sweden or are permanently resident here.

On 1 January 2025, the annual turnover limit for exemption from Swedish VAT was raised from SEK 80,000 to SEK 120,000 for businesses based in Sweden. Furthermore, a business’s annual turnover limit is now for the calendar year instead of the tax year. This limit of SEK 120,000 excluding VAT also applies to the previous two calendar years. As a result, a business no longer needs to adjust its annual turnover if its tax year is longer or shorter than 12 months. A business’s actual annual turnover determines its eligibility for a VAT exemption. Businesses based in Sweden can be granted exemption from VAT liability in other EU countries, provided that they apply to the Swedish Tax Agency for exemption in advance.
New regulations were also introduced in early 2025, giving businesses based in other EU countries the opportunity to apply the annual turnover limit in Sweden. If your business is based in another EU country, you must notify the competent authority (tax authority) of that country in advance that you wish to be granted VAT exemption in Sweden. Your business’s annual turnover in Sweden must not exceed SEK 120,000 (excluding VAT), and its annual turnover within the EU must not exceed EUR 100,000 (excluding VAT). The Swedish Tax Agency decides whether or not you can be granted VAT exemption in Sweden. To be granted VAT exemption, your business must have an identification number (EX number), issued by the country in which it is based.
Listed below are the most common circumstances requiring VAT registration.
You should register for Swedish VAT if your business:
- sells VAT-liable goods or services to customers in Sweden who are either private individuals or not registered for VAT


[…] s requiring VAT registration.
You should register for Swedish VAT if your business:
- sells VAT-liable goods or services to customers in Sweden who are either private individuals or not registered for VAT

- As of 1 July 2021, EU has a common threshold for intra-union-distance-sales of a total turnover of 10,000 Euros (SEK 99,680). A company within the EU does not need to register for VAT in Sweden, if it only sells goods and certain electronic services to private individuals in Sweden and in other EU-countries to a value up to the threshold. This is because the company instead reports and pays VAT on such distance-sales in it’s home country (the country of the seller). Companies, which total intra-union-distance-sales exceed the threshold (SEK 99,680) must register for VAT in Sweden and must charge Swedish VAT on sales from the first transaction that exceeds this sales limit. The amount for the threshold does not normally include sales from warehouses in member countries other than where the company is domiciled.*
- sells or transfers goods from Sweden to another EU country
- buys goods, or transfers goods to Sweden, from another EU country
- is a non-Swedish building/construction company and purchases building/construction services from another such company, in connection with a property in Sweden
- sells excise-duty-liable goods
* Another option is to register in the One Stop Shop (OSS)-system.
You must also register your business for VAT if you sell goods or services but are not allowed to use the VAT reverse charge mechanism. This applies, for example, if the company:
- provides restaurant or catering services
- provides short-term vehicle rental services or business premises rental services
- sells tickets for cultural, artistic, sporting, educational, scientific or entertainment events, or similar
Voluntary VAT registration
VAT registration is not normally optional. However, in certain circumstances, a non-Swedish business owner may voluntarily register for VAT and thus become liable for VAT on a sale for which a VAT-registered buyer in Sweden would otherwise be liable. This applies mainly to the sale of goods, but can also apply to services related to properties in Sweden.


[…] ntarily register for VAT and thus become liable for VAT on a sale for which a VAT-registered buyer in Sweden would otherwise be liable. This applies mainly to the sale of goods, but can also apply to services related to properties in Sweden.

VAT refunds to non-Swedish companies that are not registered for VAT in Sweden
If your company is established in the EU, you should not register it for VAT if you intend to apply for a refund of Swedish VAT via the online portal of the tax agency in your country of establishment.
You should not register your company for VAT if it is established in a non-EU country and you intend to apply for a VAT refund for purchases relating to operations outside your country of establishment.
Here you can find out how to apply for a refund of Swedish VAT.
If you have a fixed establishment in Sweden or are permanently resident here, you are considered a Swedish business owner and must therefore follow the Swedish VAT regulations. You must register your business for VAT in Sweden if your annual turnover exceeds SEK 120,000.
You must register your business for VAT if it meets any of the following criteria:
- The company is obliged to charge and pay Swedish VAT on all VAT-liable sales made by the fixed establishment in Sweden.
- The company purchases goods, or transfers goods to Sweden, from another EU country and is obliged to report VAT but not obliged to pay VAT.
- VAT refunds (EU companies). The company has no basis for VAT registration other than to register for VAT refunds, but cannot do so via the EU online portal for VAT refunds.
- VAT refunds (non-EU companies). The company has a fixed establishment in Sweden and cannot apply for a VAT refund via a printed form.
- The company sells or transfers goods or services from Sweden to another EU country; the transactions are subject to the VAT reverse charge mechanism and the company is obliged to report VAT in Sweden.


Register your business for VAT

# Register your business for VAT

When you start, run or take over a business, you might need to register it for VAT.

## VAT-liable and VAT-exempt business activities

Most business activities are VAT-liable, but certain types are VAT-exempt – for example, healthcare, social care, banking and insurance. If you carry out VAT-liable business activities, you might need to register your business for VAT.
VAT rates and VAT exemption

## This is when you need to register your business for VAT

You must register your business for VAT if both of the following circumstances apply to you:
- You carry out – or intend to carry out – economic activities involving the sale of VAT-liable goods or services.
- Your business’s annual turnover for the calendar year in question exceeds SEK 120,000.
A business that has a maximum annual turnover of SEK 120,000 can generally be exempt from VAT liability.
In certain cases, you do not need to register your business for VAT
A business that has a VAT exemption due to low annual turnover might still need to be registered for VAT if it purchases construction services with reverse-charge liability.
If you trade with other countries, you need to register your business for VAT if you:
- sell services to other EU countries and are required to submit an EC sales list (recapitulative statement)
- have purchased goods (other than new means of transport or goods subject to excise duty) from other EU countries for more than SEK 90,000 in one year
You also need to register your business for VAT if you have purchased services from a taxable person (such as a business) in another country. This rule applies provided that you have VAT liability and the service(s) in question are subject to VAT in Sweden.
Who must be registered? (Legal guidance, in Swedish) External link.


Register your business for VAT

[…] s a business) in another country. This rule applies provided that you have VAT liability and the service(s) in question are subject to VAT in Sweden.
Who must be registered? (Legal guidance, in Swedish) External link.

### You must be able to provide proof that you intend to carry out VAT-liable business activities

In order to register your business for VAT, you must be able to provide proof that you intend to carry out economic activities. You must provide objective evidence, which you might need to support by means of contracts, invoices or floorplans of your business premises.
Here are some examples of objective evidence:
- You sell goods or services on an ongoing basis.
- You have purchased assets that you can only use for economic activities.
- You actively promote your business in an appropriate manner.
- Your business premises are specially adapted to economic activities.
Here’s what constitutes an economic activity (Legal guidance, in Swedish) External link.

## You can choose to register your business for VAT even if its annual turnover is SEK 120,000 or less.

If your business’s annual turnover is SEK 120,000 or less, you can still choose to register it for VAT voluntarily. You will then need to apply to the Swedish Tax Agency. We will send you a decision notice if you meet our VAT registration requirements. Your VAT liability and deduction entitlement might apply retroactively, but the start date cannot be before 1 January the year before you submit your application.

### Example: Applying for VAT registration from an earlier date

In March 2025, you submit a VAT registration application. You want to register your business from an earlier date. The earliest possible date from which you can be liable for VAT is 1 January 2024.
When you receive a decision notice regarding voluntary VAT registration, it will be a while before you can be granted a VAT exemption again. You must then apply for VAT deregistration. VAT deregistration is only possible from 1 January three calendar years after the year that the Swedish Tax Agency reached a decision regarding VAT registration. This is known as “the delay rule” (“fördröjningsregeln”).


Register your business for VAT

[…] eregistration. VAT deregistration is only possible from 1 January three calendar years after the year that the Swedish Tax Agency reached a decision regarding VAT registration. This is known as “the delay rule” (“fördröjningsregeln”).

### Example: The delay rule

You have started a business and expect your annual turnover to be SEK 95,000. You have chosen to register your business for VAT voluntarily. The Swedish Tax Agency has reached the decision to register the business for VAT from 21 March 2025. This means that the earliest possible date on which your business can be granted a VAT exemption is 1 January 2028.

## You need to choose a VAT reporting period and reporting method

Before registering your business for VAT, you need to consider which reporting method you are going to use, and how often you are going to report VAT. You can find out more about the different reporting methods and possible reporting periods on our Swedish webpage about starting a business, “För dig som vill starta företag”. On our Swedish webpage “När ska jag deklarera moms?” you can find more information about how often you must report VAT.
Choose a VAT reporting method (in Swedish)
Dates for declaring and paying VAT (in Swedish)

## Here is how to register your business for VAT

The easiest way to register your business for VAT is to use our e-service on Verksamt.se.
If you use this e-service, you can check that we have received your notification, and track the progress of your case under “My pages” on verksamt.se. Our registration processing times are normally shorter if you use the e-service.

### Use our e-service

You can log in to “My pages” on verksamt.se.
If you are not able to use the e-service, you can fill in and submit a business registration form on paper.
Business registration (SKV 4620, in Swedish)


Register your business for VAT

[…] log in to “My pages” on verksamt.se.
If you are not able to use the e-service, you can fill in and submit a business registration form on paper.
Business registration (SKV 4620, in Swedish)

### When we have registered your business, we will send you a registration certificate

When the Swedish Tax Agency has registered your business for VAT, we will send you a registration certificate on which your VAT registration number will be stated. If you have a digital mailbox, we will send your registration certificate there. If not, we will send it by post to the business’s address. You can also check your registration certificate by logging in to “My pages” (“Mina sidor”) on skatteverket.se.
Your registration certificate will include details of your business’s VAT reporting period and registered accounting method.
Registration certificates (in Swedish)

## Non-Swedish business owners who must register for VAT

If you are a non-Swedish business owner, you should register via our e-service “Registration of foreign companies in Sweden (RUFS)”. Alternatively, you can register by filling in and submitting tax application form SKV 4632 for those with limited tax liability in Sweden (“Tax application – limited tax liability in Sweden”).
Non-Swedish businesses with operations in Sweden
Register a non-Swedish business
Tax application – limited tax liability in Sweden (SKV 4632, in Swedish)

## Download forms

- Business registration (SKV 4620, in Swedish)
- Tax application - limited tax liability in Sweden (SKV 4632, in Swedish)

## Legal guidance

- Who must be registered? (Legal guidance, in Swedish) External link.
- Here’s what constitutes an economic activity (Legal guidance, in Swedish) External link.


Fill in the VAT return

# Fill in the VAT return

You can read here about how to fill in the different blocks and boxes in the VAT return.

## Block A – Sales or self-supply liable to VAT, exclusive of VAT

The amounts in the boxes 05–08 must apply to the same accounting period as the VAT in boxes 10–12. You should therefore show an advance payment in the period when you receive the payment.

### Box 05 – Sales liable to VAT not included in other boxes below

Here you report sales of goods and services in Sweden excluding VAT that are liable to VAT. Sales to purchasers in other EU countries may also be classified as sales liable to VAT in Sweden if the purchaser in the other EU country
- is not registered for VAT, for example, a private individual, or
- is a trader who does not give a valid VAT registration number.

#### Exceptions

- You should not report any turnover when you have used profit margin taxation on sales of goods or travel services. Instead, you should report the tax assessment basis in box 07.
- Income from rent when you are voluntarily liable to tax for letting commercial premises should be entered in box 08.

### Box 06 – Self-supply liable to VAT

Here you enter the value, excluding VAT, of goods and services for which you are liable to self-supply tax.

#### Goods

You must pay tax for the self-supply of goods if you, without compensation, take goods from commercial activities to use them privately by
- giving them away without compensation
- transferring them to operations that are not liable to VAT.

#### Services

You must pay tax on the self-supply of services if you without compensation use an asset from the business privately or allow somebody else to use an asset from the business perform a service or have a service performed for yourself, your personnel, or anybody else.
Special rules apply to self-supply tax liability for certain services in the area of real estate.


Fill in the VAT return

[…] lse to use an asset from the business perform a service or have a service performed for yourself, your personnel, or anybody else.
Special rules apply to self-supply tax liability for certain services in the area of real estate.

### Box 07 – Tax assessment basis for profit margin taxation

Here you enter the tax assessment basis for those goods and travel services where you have used the rules for profit margin taxation. The tax assessment basis corresponds to the value from which VAT will be calculated. In the case of a negative profit margin, you state the value as SEK 0.

#### Second-hand goods, works of art, collectibles and antiques

The tax assessment basis for second-hand goods, works of art, collectibles and antiques is the profit margin minus the VAT on the profit margin.

#### Travel services

When selling travel services with profit margin taxation, the tax assessment basis is equal to the profit margin of the travel company excluding VAT. The profit margin is the difference between the price of the journey (including VAT) and the costs of the travel company (including VAT) for those goods and services included in the travel service and made directly available to the traveller.

### Box 08 – Rental income – voluntary tax liability

Here you report rental income, excluding VAT, if you are voluntarily subject to VAT for letting commercial premises.

## Block B – Output VAT on sales or self-supply in boxes 05–08

Box 10 – Output VAT 25%
Box 11 – Output VAT 12%
Box 12 – Output VAT 6%
Here you enter for each tax bracket the total output VAT on
- sales of goods and services turned over in Sweden (including income from rentals voluntarily liable to tax and sales when VAT is calculated on the profit margin)
- self-supply of goods and services turned over in Sweden
- advances for goods or services ordered from you by customers in Sweden.

## Block C – Purchases subject to VAT where there is reverse tax liability