På skatteverket.se använder vi kakor (cookies) för att webbplatsen ska fungera på ett bra sätt för dig. Genom att surfa vidare godkänner du att vi använder kakor. Vad är kakor?

Jag förstår
Meny
Logotyp, till startsidan

Fill in the VAT section of the VAT and PAYE return and the VAT supplement of the income tax return

You can read here about how to fill in the different blocks and boxes in the VAT section of the VAT and PAYE return and the VAT supplement of the income tax return. The two forms both contain the same boxes with the same numbers. However, in the income tax return you have only to show the input VAT in box 110 of the return, not in the VAT supplement.

Block A – Sales or self-supply liable to VAT, exclusive of VAT

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. 

Box 05 – Sales liable to VAT not included in other boxes below

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

  • is not registered for VAT, e.g. a private individual, or
  • is a trader who does not give a valid VAT-registration number.

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.
 

Exceptions

  • You should not report any turnover when you have used profit margin taxation on sales of goods or travel services. Instead you should report the tax assessment basis in box  07.
  • Income from rent when you are voluntarily liable to tax for letting commercial premises should be entered in box 08 . 

 

Box 06 – Self-supply liable to VAT

Here you enter the value, excluding VAT, of goods and services for which you are liable to self-supply tax. 

Goods

You must pay tax for the self-supply of goods if you, without compensation, take goods from commercial activities to use them privately by

  • giving them away without compensation
  • transferring them to operations that are not liable to VAT. 

Services

You must pay tax on the self-supply of services if you without compensation use an asset from the business privately 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.  

Box 07 – Tax assessment basis for profit margin taxation

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. 

Second-hand goods, works of art, collectibles and antiques

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.  

Travel services

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.    

Box 08 – Rental income - voluntary tax liability

Here you report rental income, excluding VAT, if you are voluntarily subject to VAT for letting commercial premises. You must have a decision from the Tax Agency indicating that you are voluntarily subject to VAT for the premises. If the Tax Agency has not made such a decision, you may not charge your tenants VAT.

Block B - Output VAT on sales or self-supply in boxes 05 – 08

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  

  • sales of goods and services turned over in Sweden (including income from rentals voluntarily liable to tax and sales when VAT is calculated on the profit margin).  
  • self-supply of goods and services turned over in Sweden
  • advances for goods or services ordered from you by customers in Sweden.  

Block C – Purchases subject to VAT where there is reverse tax liability

Box 20 – Purchases of goods from another country within the EU VAT area

Here you report the value of

  • purchases of goods from a vendor in another country within the EU VAT area when you have quoted your VAT registration number in connection with the purchase.
  • transfers (transport across borders) from own activities in another EU country that are to be taxed in Sweden.

 
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.

Exceptions

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.   

Box 21

Purchases of services from another EU country

Here you report the value of services that you have purchased from a vendor in another EU country when you as purchaser are subject to VAT and must therefore report the  output VAT.  

For accounting periods with effect from 2010

Box 21 – Purchase of services from another EU country under the main rule

 
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:

  • property services
  • passenger transport
  • cultural, educational, sporting, scientific, entertainment and similar activities
  • restaurant and catering services
  • short-term hire of vehicles.

 
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.

 

Box 22 – Purchase of services from a country outside the EU

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. 

Box 23 – Purchase of goods in Sweden

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 inSwedenwho 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.

Box 24 – Purchase of services in Sweden

Here you enter the value of services that you have purchased from a vendor in Sweden when you, as purchaser, are liable to VAT and must therefore report the output VAT.  Examples of purchases of services where you, as purchaser, must report VAT:

  • Purchase of services in the building industry where the purchaser must report and pay VAT, i.e. has what is known as reverse tax liability. You must apply reverse tax liability when you sell construction services to a party who in turn sells construction services.
  • Purchase of services from a foreign trader 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 services.

For accounting periods with effect from 2010

Box 24 - Other purchases of services

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:  

  • Services in the building industry where you as purchaser must report and pay VAT, known as reverse tax liability. Reverse tax liability also applies to a person who sells construction services to a party who in turn sells construction services.
  • Services connected with real property located in Sweden performed by a foreign trader who has not asked to be liable for tax on sales of such services. There are certain exceptions to this rule.  

Block D – Output VAT on purchases in boxes 20 – 24

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

  • goods from another EU country
  • services from another EU country  
  • services from vendors in a country outside the EU
  • goods and services in Sweden for which reverse VAT liability is to be applied.

Block E – Sales etc that are exempt from VAT

Box 35 – Sales of goods to another EU country

Here you enter  

  • The invoiced value of goods that you sell without VAT to a customer in another EU country because the customer has quoted a valid VAT-registration number in another EU country than Sweden. You report advance payment for the delivery of such goods on delivery.  
  • The acquisition value of goods you have transferred to your own branch or to your own activities in another EU country if the business activities are registered for VAT there. Transfer in this case means transport of goods over a border within the EU without the goods changing owner.

Exceptions

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 box42 . Amounts that you enter in box35must also be reported in your EU sales list (recapitulative statement).

Box 36 – Sales of goods outside the EU

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:  

  • direct export to a place outside the EU
  • cash and carry performed by a foreign trader
  • delivery to an export shop
  • delivery to a ship or aircraft in international traffic
  • sales on board ships and aircraft in international traffic
  • sales of temporarily registered cars and motor cycles
  • delivery of cars and motor cycles outside the EU
  • sales to persons residing outside the EU (tax-free)      

Here you must also enter:

  • The value of goods that you transfer from Sweden to a country outside the EU. If you then sell the goods outside the EU you do not report the sale in the VAT and PAYE return.
  • Advance payments that relate to goods ordered that are going to be exported. You report an advance payment in the period when you receive the amount.

Box 37 – Purchase of goods by middleman in triangular trade

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 .

 

Box 38 – Sale of goods by middleman in triangular trade

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). 

Box 39 – Sales of services where the purchaser is liable for VAT in another EU country

Here you enter sales of, for example, copyright and similar rights, advertisements and advertising services, consultancy services and information services if the purchaser is a trader in another EU country.

Here you also enter sales of services without VAT to a purchaser who has stated a valid VAT-registration number in another EU country. Examples of such services include: 

  • transport of goods starting from Sweden and completed in another EU country
  • services performed as part of transport of goods (loading, unloading, handling of goods etc.) when the service is carried out in Sweden.
  • work on movable estate that is subsequently exported from Sweden.
  • mediating in above services.  

 

For accounting periods with effect from 2010   

Box 39- Sale of services to a trader in another EU country under the main rule

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. The main rule applies to all services liable to VAT with the following

 

Exceptions:

  • property services
  • passenger transport
  • cultural, educational, sporting, scientific, entertainment and similar activities
  • restaurant and catering services
  • short-term hire of vehicles.

Sale of services that are exempted from the main rule and that are sold outside Sweden is shown instead in box 40 .
 

Box 40 – Other sales of services turned over outside the country


Here you enter other sales of services performed outside Sweden. This applies to, for example, sales of certain services without VAT to purchasers who are traders in a country outside the EU. You also enter here sales of services that are considered to be turned over abroad irrespective of who the purchaser is, e.g. journeys to other countries in those cases where you do not use profit margin taxation. In those cases you should enter the tax assessment basis in box 07instead.  

For accounting periods with effect from 2010 

Box 40 – Other sale of services outside Sweden

 
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:

  • services that do not follow the main rule and that you sell to a trader in another EU country, compare box 39 .
  • services relating to agency, transport or work performed on movable property that you sell to a person who is not a trader in another EU country.
  • services that you sell to a purchaser in a country outside the EU
  • travel to other countries, when you are not going to use profit margin taxation. (In cases where profit margin taxation applies, the taxable basis is instead shown In box 07.)

 

Box 41 – Sales where the purchaser is liable to VAT in Sweden

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:

  • services in the building industry where the purchaser reports and pays VAT
  • a foreign trader´s sales of goods and services to VAT-registered purchasers in Sweden.  There are certain exceptions to this rule
  • sales of gold material or semi-finished products with a purity of at least 325 parts per thousand
  • sales of investment gold when you, as vendor, are voluntarily liable to VAT on turnover.  Despite your being voluntarily liable to VAT, the purchaser must report and pay VAT.

Box 42 - Other sales etc.

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. Note that you only need to report such income as may have some connection with your business that is liable for VAT. It is not intended therefore that you report here all business transactions that you have not reported in any other box in the VAT and PAYE return.   

Examples of supplies that you show here:  

  • assembly deliveries (see exceptions to box 35)
  • VAT-exempt letting of property
  • fixed assets, e.g. cars, when you have not had the right to deduct on purchase
  • medicine on prescription
  • new vehicles that you have sold to a purchaser in another EU country when that purchaser has not quoted a valid VAT-registration number
  • aviation fuels
  • ships for professional shipping and fishing
  • certain club publications and magazines
  • investment gold when you are not voluntarily liable to VAT for turnover
  • gas through the natural gas distribution system, or of electricity, to a foreign taxable dealer or to a consumer of the product outside Sweden.

Examples of allowances:

  • certain EU grants
  • trade subsidies

Block F – Input VAT

Box 48 - Input VAT to deduct

Here you enter the total deductible input VAT (VAT that you have paid on purchases). This total includes

  • VAT on the acquisition of goods and services that has taken place in Sweden
  • VAT that has been added to a Customs account
  • VAT on services that you have purchased from countries outside the EU  
  • VAT on goods and services that you have purchased from other EU countries.

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.  

Block G – VAT to pay or be refunded

Box 49 – VAT to pay or to refunded

 

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 and 32 minus the amount in box 48 .  

If you do not have any VAT to enter for the period, enter 0 here.  

Forms

"Momsbilagan" (SKV 2168).

Fill in the VAT of the VAT and PAYE return and of the income tax return
Skatteverket

Till toppen