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Key data (Sweden)

50 Sweden

Updated by Therese Walerholt and Karin Rosén, PKF Revidentia AB

Key data (Sweden)

Information up to date as at 1 September 2024.

A. VAT registration and deregistration thresholds
VAT registrationSEK 80,000 in a financial year (increasing to SEK 120,000 from 1 January 2025)
Distance selling of goods and BTE services, for EU established businesses only€10,000 (SEK 99,680)
Intra-EU acquisitions by non-taxable businessSEK 90,000 (excluding VAT)
B. VAT rates
Standard rate25%
Reduced rates12%, 6%
Exempt with the right to refund (zero rated)0%
C. VAT return filing periods
Small businesses

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Web page updated on 17 Mar 2025 15:28