Reporting VAT
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.
Here’s how to file your VAT return
You can file your VAT return:
- directly using your accounting software (if the system provider offers this service)
- using our e-service “File a VAT return” (“Lämna momsdeklaration”)
- by submitting it on a paper form
File a VAT return using your accounting software
The easiest way to file a VAT return is to submit it directly using your accounting software, provided that it supports filing through an API. As a VAT-registered business or representative, you can prepare the details required for your VAT return and transfer them directly to the Swedish Tax Agency from your own accounting software. You will then receive a link to the Swedish Tax Agency’s e-service “File a VAT return” (“Lämna momsdeklaration”) requesting an e-signature. An authorised business representative can then sign the VAT return.
Ask your software provider if you’re unsure about support for filing through an API. If necessary, they can contact the Swedish Tax Agency to enable a connection.
File a VAT return using our e-service
Our e-service “File a VAT return” (“Lämna momsdeklaration”) allows you to upload an XML file or enter the required details manually.
The XML file must be created and formatted in a specific way. Further information is available on our webpage “File a VAT return using our file transfer e-service”
File a VAT return using our file transfer e-service (in Swedish)
File a VAT return on paper
The Swedish Tax Agency no longer sends out VAT returns on paper automatically. If you need a paper VAT return for a specific reporting period, you can request it through our e-service “Beställ blanketter” (“Request forms”). You don't need eID to do this. Remember to request the form well in advance of the VAT return filing deadline.
Get reminders to file your VAT returns
If you like, you can register to receive a reminder from us when it's time to file your VAT return. You will then receive an email from us if you haven’t filed your VAT return three days before the deadline.
Reminder notifications can help you to meet your filing deadlines and avoid unnecessary late submission penalties. You can also register for reminders as a VAT return representative, or if you represent a simple partnership.
Here’s how to register to receive reminder notifications by email
- Log in to our website, skatteverket.se.
- Select “Inställningar” (“Settings”).
- Click the tab “Kontaktuppgifter” (“Contact details”) and enter an email address for reminder notifications.
- Click “Skicka kod för verifiering” (“Send verification code”).
- A code will be sent to your email address. Enter the code (six digits). When your email address has been verified, you will have access to the reminders tab.
- Select “Påminnelser om momsdeklarationer” (“VAT return reminders”).
- Select the businesses for which you want to receive reminder notifications by clicking the relevant box under “Välj” (“Select”).
- Save.
- If you have stopped running a VAT-liable business
If you no longer carry out any VAT-liable activities, you must deregister your business for VAT. Please remember that you must continue to file VAT returns until the deregistration datedetermined by the Swedish Tax Agency.
If you are liable to pay VAT
The VAT must be paid into the Swedish Tax Agency’s account by the payment due date at the latest. The VAT payment due date is the same as the VAT return filing deadline.
Making a payment from a foreign bank account
If you make a payment from a foreign bank account, please use the Swedish Tax Agency’s international payment details. You need to state both our IBAN and BIC when making your payment. It’s also important to fill in your identification number accurately so that the money can be credited to your tax account.
Frequently asked questions about VAT returns
When do I have to file my VAT return?
That depends on your business’s registered VAT reporting period. Your business may be registered to report VAT on a monthly basis, every calendar quarter, or once a year. The easiest way to check is to log in to “My pages” (“Mina sidor”) on our website. The VAT reporting period will be shown here, among the details registered about the business.
Can I change my VAT reporting period?
You can change your VAT reporting period by using the Swedish Tax Agency’s e-service for F-tax, VAT, employer and SNI code registration on Verksamt.se.
- If you are not able to use the e-service, you can fill in and submit a “Notification of changes” form (SKV 4639).
Notifications of changes (form SKV 4639, in Swedish)
If you change your mind, you can only change back to your previous reporting period after 24 months.
How do I file my VAT return?
The easiest way is to file your VAT return digitally. You can do this through your accounting software, if it supports filing through an API, or using our e-service “Lämna momsdeklaration” (“File a VAT return”).
If you file your VAT return on paper, you must send it to the address printed to the left of your address on the form.
What happens if I don’t file my VAT return on time?
If you file your VAT return after the deadline, you will normally have to pay a late submission penalty of SEK 625. The Swedish Tax Agency will first send you a draft decision notice about the late submission penalty. You will have the opportunity to comment on the proposed penalty before we reach a decision. We will then decide whether or not you must pay a penalty.
How do I correct a VAT return that I've already filed?
If you discover that you need to change something in a VAT return that you've already filed, you must file a new return, having entered all of the correct details.
You can view all VAT returns filed previously by logging in to our e-service “Lämna momsdeklaration” (“File a VAT return”). Alternatively, you can access them through your accounting software if it supports filing through an API.
If you need a new paper VAT return form, you can request one via our e-service “Beställ blanketter” (“Request forms”). You don’t need eID to request a paper form.
What do I do if I have no VAT to report?
You must file a VAT return even if you have no VAT to report. You report the VAT amount as SEK 0. You can find guidance about this in our e-service “Lämna momsdeklaration” (“File a VAT return”). If you file a VAT return using your accounting software, you enter a zero (0) in the box for the total VAT amount.
If you report VAT by filling in a paper form, enter a zero (0) in box 49.
Do I need to submit invoices with my VAT return?
No, you don’t need to submit invoices with your VAT return. However, the Swedish Tax Agency may ask you to submit copies of invoices to check your VAT reporting after you’ve filed your return. An invoice is an important document which proves that your business is entitled to a VAT refund, for example.
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