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Sweden - VAT submission guide

VAT submission guides

Updated by Therese Walerholt and Karin Rosén, PKF Revidentia AB

How are VAT returns submitted to the tax authorities?VAT returns in Sweden are usually submitted online via the e-services section of the Skatteverket's website:
https://skatteverket.se/foretag/etjansterochblanketter/allaetjanster.4.76a43be412206334b89800031419.html
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Alternatively, paper VAT returns can be submitted.
Can a business submit paper VAT returns?Yes, paper VAT returns can be submitted in Sweden.
Can an agent submit a VAT return on behalf of the business?Yes, an agent can submit a VAT return on behalf of a business.
How many boxes/data fields are there on the VAT return?There are numerous boxes on the VAT return (form SKV 4700) in Sweden.
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Details can be found on the Skatteverket's website at:
https://skatteverket.se/servicelankar/otherlanguages/inenglish/businessesandemployers/startingandrunningaswedishbusiness/declaringtaxesbusinesses/vat/vatitemsboxbybox.4.3dfca4f410f4fc63c8680004502.html
What does each VAT return box/data field mean?The boxes on the VAT return in Sweden are grouped into the following blocks:
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Block A – Sales or self-supply liable to VAT, exclusive of VAT
Block B – Output VAT on sales or

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Web page updated on 24 Aug 2024 13:12