Updated by Therese Walerholt and Karin Rosén, PKF Revidentia AB
Key data (Sweden)
Information up to date as at 1 March 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | SEK 80,000 in a financial year |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 (SEK 99,680) |
| Intra-EU acquisitions by non-taxable business | SEK 90,000 (excluding VAT) |
|
| B. VAT rates |
| Standard rate | 25% |
| Reduced rates | 12%, 6% |
| Exempt with right to refund (zero rated) | 0% |
|
| C. VAT return filing periods |
| Small businesses (annual turnover below SEK 1 million) | |
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Web page updated on 24 Aug 2024 13:24