If you are obligated to charge VAT, you must also report and pay VAT, regardless of the size of your sales. The obligation to report also applies to those who are registered for VAT and have the right to make deductions (right to repayment) despite n...

Businesses that are registered for VAT must always file a VAT return – even if they have no VAT to report. Any VAT due must be paid by the VAT return filing deadline at the latest.

If your business's circumstances change, you might need to change or remove some of its VAT registration details.

Small and medium-sized enterprises (SMEs) with a maximum annual turnover of SEK 120,000 may be eligible for a VAT exemption. If your business is in this category, you generally do not need to register it for VAT.

If you are no longer running a VAT-liable business, you must deregister your business for VAT. It is important for the Swedish Tax Agency to have up-to-date details of your business, and we can also avoid sending forms or questions that are no longer...

Information about reporting VAT for businesses that are not Swedish

When you start, run or take over a business, you might need to register it for VAT.

You may be entitled to a refund of VAT paid on purchases in Sweden if your business is not based in Sweden and you are not obliged to be registered for Swedish VAT. Here you can find out about how to apply for a refund, and about the rules that apply...

25%, 12%, 6% or VAT-exempt? Here you can find out about VAT rates on certain goods and services, and how much VAT you should charge when selling them.

You may be entitled to a refund of VAT paid on purchases in Sweden if your business is not established in Sweden and you are not obliged to be registered for Swedish VAT. Here you can find out about how to apply for a refund, and about the rules that...