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You can read here about how to fill in the different blocks and boxes in the VAT return.
The amounts in the boxes 05 – 08 must apply to the same accounting period as the VAT in boxes 10 –12. You should therefore show an advance payment in the period when you receive the payment.
Here you report sales of goods and services in Sweden excluding VAT that are liable to VAT. Sales to purchasers in other EU countries may also be classified as sales liable to VAT in Sweden if the purchaser in the other EU country
If you own horses, you also report here any prize money from trotting and flat racing which STC or SG. The output VAT on prize money is reported centrally by Svenska Travsportens Centralförbund (STC) and Svenska Galoppförbundet (SG). Consequently you do not report output VAT yourself.
Here you enter the value, excluding VAT, of goods and services for which you are liable to self-supply tax.
You must pay tax for the self-supply of goods if you, without compensation, take goods from commercial activities to use them privately by
You must pay tax on the self-supply of services if you without compensation use an asset from the business privately or allow somebody else to use an asset from the business perform a service or have a service performed for yourself, your personnel, or anybody else.
Special rules apply to self-supply tax liability for certain services in the area of real estate.
Here you enter the tax assessment basis for those goods and travel services where you have used the rules for profit margin taxation. The tax assessment basis corresponds to the value from which VAT will be calculated. In the case of a negative profit margin, you state the value as SEK 0.
The tax assessment basis for second-hand goods, works of art, collectibles and antiques is the profit margin minus the VAT on the profit margin.
When selling travel services with profit margin taxation, the tax assessment basis is equal to the profit margin of the travel company excluding VAT. The profit margin is the difference between the price of the journey (including VAT) and the costs of the travel company (including VAT) for those goods and services included in the travel service and made directly available to the traveller.
Here you report rental income, excluding VAT, if you are voluntarily subject to VAT for letting commercial premises.
Box 10 – Output VAT 25 %
Box 11 – Output VAT 12 %
Box 12 – Output VAT 6 %
Here you enter for each tax bracket the total output VAT on
Here you report the value of
You have to report VAT yourself on these intracommunity acquisitions. Here foreign traders have also to report the value of transfers from activities performed by the trader in another EU country, even in those cases where the transfer is not to be taxed in Sweden. This applies to foreign traders who are registered for VAT in Sweden due to the fact that they make intra-community acquisitions that are exempt from VAT.
You should not report the value of purchases that you have made in order to resell the goods directly (as a middleman in triangular trade). They should instead be shown in box 37 . Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, who immediately delivers the goods to a customer in a third EU country. It is assumed that all three parties are registered for VAT.
Here you show the value of services that you have purchased from a vendor within the EU VAT area under the main rule. The main rule implies that the services are regarded as sold in Sweden and that you as purchaser are liable for tax and have to report the output VAT. The main rule applies to all services liable to VAT with the following exceptions:
Instead you show purchase of certain property services that are exempted from the main rule in box 24 . Compare the connection between boxes 39 and 40.
Here you enter the value of services that you have purchased from a vendor in a country outside the EU when you, as purchaser, are liable to VAT and must therefore report the output VAT.
Here you enter the value of goods that you have purchased in Sweden when you, as purchaser, are liable to VAT and must therefore report the output VAT.
Examples of goods purchased for which you, as purchaser, must report VAT:
Purchase of goods from a foreign trader in Sweden who has chosen not to be liable for VAT on sales to VAT-registered purchasers in Sweden. There are exceptions to this rule for certain goods.
Purchase of gold material or semi-finished products with a purity of at least 325 parts per thousand.
Purchase of investment gold when the vendor is voluntarily liable to VAT for turnover.
Purchase of gas through a distribution system for natural gas, or of electricity, from a foreign trader if you are a taxable dealer or consume the product in Sweden.
Purchase of waste and certain scrap metals.
Here you show the value of services other than those you have to show in box 21 or 22 and where you are also liable for tax as purchaser and have to report the output VAT. Examples of purchase of services that you should show here are:
Box 30 – Output VAT 25 %
Box 31 – Output VAT 12 %
Box 32 – Output VAT 6 %
Here you enter, for each tax bracket, the total output VAT on purchases of
Here you enter
You do not enter the value of transferred goods to another EU country when the goods are considered as turned over in that country and are transferred in conjunction with assembly deliveries. You enter assembly deliveries in box 42 . Amounts that you enter in box35must also be reported in your EU sales list (recapitulative statement).
Amounts that you enter in box 35 must also be reported in your EU sales list.
Here you enter the value of sales of goods outside the EU. Such sales are classified as exports in the VAT Act. The following are considered to be exports:
Here you must also enter:
Here you enter purchases that you have made from a VAT-registered vendor in another EU country than Sweden for direct resale. You are called the middleman in triangular trade. Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, but the goods are delivered directly to a customer in a third EU country. It is assumed that all three parties are registered for VAT. As a middleman, you do not pay VAT on third-party acquisitions. This is an exception from usual intra-Community acquisitions, which you must enter in box 20 .
Here you enter sales to a VAT-registered purchaser in another EU country than Sweden of goods that you have purchased as middleman in triangular trade. Triangular trade means that a vendor sells goods in an EU country to a purchaser (middleman) in another EU country, but the goods are delivered directly to a customer in a third EU country. It is assumed that all three parties are registered for VAT. The amount that you enter here must also be entered as the value of triangular trading in your EU sales list (recapitulative statement).
The amount that you enter here must also be entered as the value of triangular trading in your EU sales list.
Here you report the value of services you have sold VAT-free to a trader in another EU country under the main rule governing sale to traders. You report the value even if the purchaser is not registered for VAT. The main rule implies that the services are considered sold in the other EU country.
You must also report the value of the services sold in an EU sales list, provided that the purchaser has a VAT-registration number and that the services are liable to tax in the other EU country. Otherwise you should not show the value in the EU sales list, which in turn means that the information there will differ from that in the VAT and PAYE return.
Here you report other sale of services that are sold outside Sweden and which you do not have to report in box 39 . This applies, for example, to:
Here you enter sales where the purchaser is in Sweden and is liable to VAT for what you sell (known as reverse VAT liability). Examples of such sales include:
Here you enter sales etc. which are exempted from VAT and which you do not have to enter in any other box. You also enter here insurance benefits and any allowances received which are not compensation for goods or services sold.
Examples of supplies that you show here:
Examples of allowances:
In certain cases, you must submit a recapitulative statement, even if the service is not taxable when traded in Sweden. This applies to services covered by the principal rule if the purchaser is a foreign taxable person who is established in an EU country where the services are subject to tax.
Here you will report the taxable value for the value added tax that you must pay in conjunction with an import. If any value added tax is not to be paid in conjunction with the import, for example if the imported goods are exempt from tax liability, the box must not be filled in. The taxable value is computed on the total value of:
The term known destination means the first destination in Sweden or the last place in Sweden or in another EU country which is specified in the international shipping document. If information on a destination in Sweden is entirely lacking in the shipping document, the place in Sweden where the first trans-shipment is made is to be regarded as the known destination.
All collateral costs which relate to the imported goods and which arise after the goods have arrived at the point of entry but before and up to the goods arriving at the last place which is specified in the shipping document.
Here you will report for each of the tax rates, respectively, the amount of the value added tax payable on the taxable value of the import.
Here you enter the total deductible input VAT (VAT that you have paid on purchases). This total includes
Note that you must never deduct foreign VAT. This VAT may in certain cases be refunded by a foreign tax agency. You may, on the other hand, have the right to deduct VAT on purchases in Sweden even though you report the output VAT in another country.
Here you enter the VAT that you will pay or have refunded for the period, i.e. the total of the amounts in boxes 10 , 11, 12, 30, 31, 32, 60, 61 and 62 minus the amount in box 48 .
If you do not have any VAT to enter for the period, enter 0 here.