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Fill in the VAT return

You can read here about how to fill in the different blocks and boxes in the VAT return.

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 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.  

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.

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 – 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 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.

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.
  • Purchase of emissions rights for greenhouse gases.

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 tax 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 box 42 . Amounts that you enter in box35must also be reported in your EU sales list (recapitulative statement).

EU sales list (recapitulative statement)

Amounts that you enter in box 35 must also be reported in your EU sales list.

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). 

EU sales list

The amount that you enter here must also be entered as the value of triangular trading in your EU sales list.

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.

EU sales list

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.

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.
  • sale of emissions rights for greenhouse gases.
  • sale of waste and certain scrap metals.

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.

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.
  • VAT exemt gambling.

Examples of allowances:

  • certain EU grants
  • trade subsidies

EU sales list

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.

Block H – Value added tax in conjunction with imports

Box 50 -  Taxable value in conjunction with an import

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 customs value in SEK (the value of the goods for customs purposes/monetary customs value) which has been established by the Swedish Customs Service or in certain cases by another customs authority in the EU
  • customs and other governmental taxes or fees (apart from the value added tax which you are to compute)
  • collateral costs such as commissions, packaging, transport and insurance costs up to the known destination to which the goods are to be transported.

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.

Block I: Output VAT on purchases in box 50

Box 60 – Output VAT 25 %
Box 61 – Output VAT 12 %
Box 62 – Output VAT 6 %

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.

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, 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.

Fill in the VAT return
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