Swedish VAT Guide 2026 — Moms

How Moms Works in Sweden

VAT (mervärdesskatt, commonly called moms) is a consumption tax added to the price of most goods and services. Businesses collect VAT on sales (output VAT) and deduct VAT on purchases (input VAT), remitting the net difference to Skatteverket. The system is designed to be fiscally neutral for businesses — the ultimate burden falls on the final consumer. VAT returns are filed electronically, typically once per month, quarter, or year depending on the business's turnover.

A business registered for VAT (momsregistrerad) must include its VAT number on invoices. The VAT number format is SE-segmentnummer-01 (e.g., SE556000123401). All amounts in this guide are in SEK unless stated otherwise.

Standard Rate — 25%

The standard VAT rate of 25% applies to most goods and services, including electronics, clothing, furniture, cars, alcohol, tobacco, professional services (legal, consulting, accounting), and general consumer goods. For example, a laptop priced at SEK 10,000 before VAT costs SEK 12,500 including VAT (SEK 2,500 VAT).

Reduced Rate — 12%

The 12% rate applies to:

• Food and non-alcoholic beverages (excluding alcohol and tobacco)
• Hotel accommodation (rum och logi)
• Restaurant and café meals (excluding alcohol)
• Camping site rentals
• Renovation of your own home (under certain conditions)
• Art works sold by the artist or their estate

A hotel room priced at SEK 2,000 before VAT would cost SEK 2,240 including 12% VAT.

Super-Reduced Rate — 6%

The 6% rate applies to:

• Newspapers and magazines (including digital subscriptions)
• Books (including e-books and audiobooks)
• Cultural events (cinema, theatre, concerts, museum admission)
• Passenger transport (domestic flights, trains, buses, taxis, scooters)
• Sporting events and admission to sports facilities
• Copyrighted works and royalties paid to authors and artists

A book priced at SEK 200 before VAT costs SEK 212 including 6% VAT.

Exempt Activities — Undantagna

Some activities are entirely exempt from VAT (momsbefriade), meaning no VAT is charged and input VAT recovery is restricted:

• Healthcare and dental services
• Education and teaching services
• Financial services (lending, insurance, payment processing)
• Real estate rental (with exceptions for commercial property electing to be taxable)
• Insurance and reinsurance
• Postal services by the universal provider
• Gambling and lottery services

Exempt businesses generally cannot deduct input VAT, which can create a hidden VAT cost. Businesses in the financial sector often operate with a partial exemption method to recover some input VAT.

Registration Threshold — SEK 80,000

Businesses with annual taxable turnover below SEK 80,000 are not required to register for VAT. However, once turnover exceeds SEK 80,000 in a 12-month period, registration is mandatory. Voluntary registration is possible even below the threshold. Non-resident businesses selling to Swedish consumers (B2C) over SEK 80,000 must also register, though they may use the OSS scheme (see below).

Filing Requirements

VAT returns (momsdeklaration) are filed electronically through Skatteverket's digital services. The filing frequency depends on annual turnover:

• Turnover above SEK 40 million: monthly returns
• Turnover SEK 1–40 million: quarterly returns
• Turnover below SEK 1 million: once per year (optional quarterly)

Returns are due on the 12th of the month following the reporting period (26th for digital filers with no balance due). Late filing incurs a penalty of SEK 625 per commenced month, up to a maximum of SEK 6,250 per delayed year.

VAT on Imports — Moms vid Import

When importing goods into Sweden from outside the EU, VAT must be paid at customs clearance along with any customs duties. The VAT is calculated on the CIF value (cost, insurance, freight) plus customs duty. If the importing business is VAT-registered, the import VAT can be recovered as input VAT on the same VAT return (see the import VAT account procedure). For 2026, the optional postponed accounting for import VAT allows businesses to account for import VAT directly on their VAT return without paying upfront cash.

Reverse Charge — Omvänd Skattskyldighet

Under the reverse charge mechanism (omvänd skattskyldighet), the recipient of goods or services accounts for VAT instead of the supplier. This applies to:

• Construction services (byggtjänster) between VAT-registered businesses
• Scrap metal and waste materials
• Gold between VAT-registered businesses
• Emission allowances and carbon credits
• Certain telecommunication and electronic services from non-resident suppliers

The reverse charge simplifies compliance and helps prevent missing trader fraud. The recipient must have a valid VAT number and issue an invoice noting "omvänd skattskyldighet".

E-Commerce — OSS and IOSS

From 1 July 2021, the EU One-Stop-Shop (OSS) and Import One-Stop-Shop (IOSS) simplify VAT compliance for cross-border e-commerce. Non-EU sellers selling to Swedish consumers can use IOSS to declare and pay VAT at the point of sale, avoiding customs clearance delays on low-value goods. Swedish businesses selling to consumers in other EU member states under SEK 1,000 may use the Union OSS to account for the destination country's VAT. For 2026, these regimes remain the primary mechanism for cross-border B2C e-commerce VAT compliance.

Intra-EU Rules

Sales of goods between VAT-registered businesses in different EU member states are generally zero-rated (0% VAT) provided the seller has the buyer's valid EU VAT number and evidence of transport to another member state. These must be reported on the EC Sales List (EU-försäljningslista) and the Intrastat declaration for goods over certain thresholds. For 2026, the reporting thresholds for Intrastat are approximately SEK 4.5 million for arrivals and SEK 4.5 million for dispatches.

VAT Return Format

The standard VAT return contains fields for output VAT by rate (25%, 12%, 6%), input VAT, reverse charge amounts, intra-EU acquisitions, and import VAT. Skatteverket provides pre-filled data from bank accounts and invoices where possible. Most businesses use accounting software that integrates directly with Skatteverket's API for automatic filing. Specific codes (rutor) map to each field — for example, Row 10 for output VAT at 25%, Row 20 for output VAT at 12%, and Row 30 for output VAT at 6%.

FAQs

Is there a reduced VAT rate for electric vehicles?

Electric vehicles are subject to the standard 25% VAT rate. However, green car subsidies (klimatbonus) have applied in the past, though this programme has been phased out for 2026. The benefit of reduced VAT on electricity instead of petrol is indirect.

Can I deduct all input VAT on a company car?

Input VAT on company cars used for both business and private purposes is generally not fully deductible. You can deduct input VAT on the business-use portion. For cars used exclusively for business (no private use), full input VAT recovery is allowed.

How do I get a Swedish VAT number?

Register with Skatteverket using the F-skatt and VAT registration form (Skatteverket's registration portal). You'll receive a VAT certificate (momsregistreringsbevis) confirming your VAT number. Processing typically takes 2-4 weeks.

What happens if I charge the wrong VAT rate?

You are liable for the correct VAT amount regardless of what you charged the customer. If you undercharge VAT, you must pay the difference to Skatteverket. If you overcharge, you should issue a credit note and refund the customer. Penalties and interest may apply for incorrect returns.

Do digital services to Swedish consumers require Swedish VAT?

Yes, non-EU digital service providers (streaming, e-books, software, apps) selling to Swedish consumers must charge Swedish VAT, typically via the OSS/IOSS regime. The rate depends on the service — 6% for e-books, 25% for most digital services.

Disclaimer

This guide provides general information about Swedish VAT for the 2026 tax year. VAT rates and rules are subject to change. The information presented is based on published Skatteverket guidance and EU VAT directives. Always consult with a qualified Swedish VAT advisor or Skatteverket directly for advice specific to your transaction or business structure. InvestmentKit does not provide tax or legal advice.