Sweden VAT Rates 2026

Sweden VAT Rates at a Glance

What is VAT Called in Sweden?

In Sweden, value added tax is officially known as Mervärdesskatt (moms). It is administered by the Skatteverket (Swedish Tax Agency).

Like all EU member states, Sweden operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Skatteverket is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Sweden (12%)

Sweden applies a reduced VAT rate of 12% to the following categories of goods and services (subject to the specific conditions of Sweden VAT law):

• ✓Food and non-alcoholic beverages
• ✓Hotel accommodation
• ✓Passenger transport
• ✓Camping services
• ✓Books, newspapers and magazines
• ✓Cultural events
• ✓Restaurant and catering services

Additionally, Sweden applies a super-reduced rate of 6% to:

• ✓Books and magazines (physical and digital)
• ✓Newspapers
• ✓Passenger transport (all)
• ✓Cultural events
• ✓Sports events entry

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Sweden VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Sweden

Once registered, businesses are issued a Sweden VAT number (SE + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Sweden VAT with no registration threshold — the first taxable supply in Sweden triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Sweden

VAT returns in Sweden must be submitted electronically via the Skatteverket portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Sweden requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Sweden

To be valid for VAT recovery purposes, Sweden VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and Swedish VAT number (SE + 12 digits)
2. 2Customer name and address (VAT number for B2B)
3. 3Date of issue and date of supply
4. 4Sequential invoice number
5. 5Description of goods/services
6. 6Net amount excluding moms
7. 7Moms rate and moms amount
8. 8Total amount payable in SEK

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Sweden's national rules on simplified invoicing.

Reverse Charge Mechanism in Sweden

Sweden applies omvänd skattskyldighet (reverse charge) to construction services, supplies of gold material, and B2B services from abroad. The recipient declares and recovers the moms on the same return.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Sweden VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Sweden

Swedish businesses register for EU OSS via Skatteverket's e-service. Sweden's large e-commerce and SaaS sector makes OSS registration essential for many Swedish businesses selling B2C across the EU.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Sweden (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Sweden VAT due on your OSS return is paid in your registration country and forwarded to Sweden's Skatteverket.

Sweden VAT: Background & History

Sweden has one of the EU's highest standard VAT rates at 25%, alongside Denmark and Croatia. Sweden introduced moms in 1969, replacing a retail sales tax. Sweden maintains the Krona (SEK) and despite being an EU member has not adopted the Euro — there is no political consensus for adoption. Sweden's Skatteverket is consistently rated as one of the most trusted and efficient tax authorities in the world. Sweden was an early adopter of digital tax reporting and has mandatory reporting requirements for certain business sectors through the skatteförfarandelagen.

Practical VAT Compliance Tips for Sweden

Frequently Asked Questions — Sweden VAT

Sweden VAT Tools