Purchasing goods from non-EU countries: imports
When you buy goods from countries outside the EU and bring them into Sweden, this is referred to as an import. If you are registered for Swedish VAT and you import goods to Sweden for your business in this country, you normally have to report Swedish VAT on the import in your VAT return.
The term “countries outside the EU” also refers to EU regions that are outside the EU VAT area, such as the Åland Islands. If you bring goods into Sweden from the Åland Islands, for example, this is therefore regarded as an import for the purposes of VAT.
The EU VAT area and “third territories” (Legal guidance, in Swedish) External link.
VAT on imports: competent tax authority
Swedish Customs determines which government agency is the competent tax authority. This means that Swedish Customs determines whether you’re required to report and pay VAT to the Swedish Tax Agency or to Swedish Customs.
When the Swedish Tax Agency is the competent tax authority
If you’re registered for Swedish VAT and import goods to Sweden, you have to report and pay VAT on the import to the Swedish Tax Agency. This rule also applies if you appoint a customs representative to file a customs declaration on your behalf. You may be obliged to report VAT to the Swedish Tax Agency even if an import has not been conducted in accordance with customs legislation.
When Swedish Customs is the competent tax authority
If you’re not registered for Swedish VAT, you must report and pay VAT to Swedish Customs. This also applies if you’re a VAT-registered private individual and you import goods exclusively for private use.
Reporting VAT on imports
Imports conducted in accordance with customs legislation
When the Swedish Tax Agency is the competent tax authority, the general rule is that the customs debtor must report VAT on imports carried out in accordance with customs legislation.
The customs debtor is the party liable to pay customs duty to Swedish Customs in connection with an import – or that would have been liable for such payment if the import had not been exempt from customs duties.
You must report VAT even if you have imported goods with the help of a customs representative. If this representative takes receipt of the customs invoice, they must provide you with the details you require in order to report the VAT accurately in your VAT return.
In the case of imports conducted in accordance with customs legislation, as the customs debtor, you might be a VAT-registered business, while another business is the owner or purchaser of the goods, or otherwise acts as the importer of the goods for its own business purposes. In such circumstances, the Swedish Tax Agency considers that the importer must report the VAT, provided that the following criteria are fulfilled:
- The importer is a VAT-registered business when Swedish Customs reaches a decision regarding customs duties.
- As the customs debtor, you have acted as the importer’s representative and can prove that you have been given a verbal or written power of attorney to raise a customs entry for the goods to enable their release for free circulation.
A verbal power of attorney is sufficient, and Swedish Customs does not have to be notified of such a power of attorney.
As a representative, you must ensure that the importer receives the customs invoice details required for VAT reporting.
Example: Representative through a group entity
Veras kläder AB and Sko-Nilsson AB are VAT-registered businesses belonging to the same corporate group. Sko-Nilsson AB has engaged Veras kläder AB to handle the import of goods on behalf of Sko-Nilsson AB. Veras kläder AB is not a customs representative. Veras kläder AB identifies itself as the declarant in the customs declaration and therefore becomes the customs debtor following Swedish Customs’ decision regarding customs duty. Since Veras kläder AB was registered for VAT when this decision regarding customs duty was reached, VAT must be reported to the Swedish Tax Agency.
However, Sko-Nilsson AB was the owner of the goods at the time of import and is the party that imported the goods for its own business use. Since Sko-Nilsson AB was also registered for VAT when Swedish Customs customs reached its decision regarding customs duty, and Veras Kläder AB acted as Sko-Nilsson AB’s representative under a power of attorney, Sko-Nilsson AB must report the import VAT in its VAT return.
Veras Kläder AB has ensured Sko-Nilsson AB’s receipt of the customs invoice details required for reporting the import VAT in its VAT return.
Non-compliant imports: failure to comply with customs legislation
When the Swedish Tax Agency acts as the competent tax authority and an import is not compliant with customs legislation, the following applies:
As a general rule, if your business is VAT-registered and you were named as the declarant in the customs declaration submitted to Swedish Customs prior to the customs decision, then you must report the import VAT.
If you are such a declarant, and you’re also the customs debtor, you must report the import VAT in your VAT return. The customs debtor is the party that is liable to pay customs duty to Swedish Customs – or that would have been liable if the import had not been exempt from customs duties for some reason.
In cases of non-compliance with customs legislation, Swedish Customs often designates a party other than the declarant as the customs debtor. The customs debtor may be a carrier, freight forwarder or approved stockist, for example.
In such cases, the Swedish Tax Agency assumes that the customs debtor has acted as your representative if your business is registered for VAT and you were designated as the declarant in the customs declaration submitted at the time of import. It’s therefore assumed that you report the import VAT in your VAT return.
If you don’t report the VAT, the customs debtor will be required to do so instead, unless the customs debtor can prove that they acted as your representative.
In this context, a representative is a customs debtor authorised by a power of attorney to act on your behalf
A representative in this context is a customs debtor with a verbal or written power of attorney to act on your behalf. This power of attorney must authorise the representative to do one of the following on your behalf:
- declare the goods for placement under a customs procedure
- complete other actions and formalities required in dealings with Swedish Customs in connection with the importation of the goods.
The power of attorney can be applicable to the importation of goods in general. This means the representative does not need a separate power of attorney specifying the goods involved in each import. A power of attorney may, for example, authorise the representative to submit a customs declaration to Swedish Customs on your behalf. It doesn’t matter whether the power of attorney authorises the representative to act in its own name or in your name.
The power of attorney does not need to be issued directly by you to the representative. There can therefore be a power of attorney chain involved, provided that it is evident that the various representatives have each been authorised to complete actions and formalities required in dealings with Swedish Customs on your behalf in connection with the import.
Customs legislation does not determine whether someone should be regarded as a representative during the assessment of which party must report VAT to the Swedish Tax Agency. You don’t have to provide details of your representative to Swedish Customs. A party that is not a customs representative can therefore be your representative in this context.
Your representative must ensure that you receive the customs invoice details you need in order to report the VAT.
Examples of representatives: non-compliance with customs legislation
Example: A carrier fails to notify Swedish Customs of the arrival of the goods
Your business is registered for VAT, and you’ve engaged a customs representative to handle any actions and formalities required in dealings with Swedish Customs in connection with your imports.
Your customs representative has, in turn, instructed a carrier to transport the goods and notified Swedish Customs of the arrival of the goods in Sweden at the Norway-Sweden border. The carrier mistakenly passes a customs office at the border without notifying Swedish Customs of the arrival of the goods in Sweden. The carrier realises this mistake and notifies Swedish Customs.
Your customs representative designates you as the declarant in a customs declaration submitted to Swedish Customs before a decision is reached on customs duty. Swedish Customs designates the carrier as the customs debtor and reaches a decision on customs duty.
Since the carrier has been granted a power of attorney to notify Swedish Customs of the arrival of the goods in Sweden on your behalf, through a customs representative, the carrier is regarded as your representative. You must report the import VAT in your VAT return.
The carrier ensures that you receive – either directly or through the customs representative – the customs invoice details you need in order to report the import VAT in your VAT return.
Example: Goods are removed from a customs warehouse without the approval of Swedish Customs
Your VAT-registered business imports goods to Sweden and places them in a customs warehouse. The customs warehouse authorisation holder is responsible for the goods while they are stored in the warehouse.
The authorisation holder releases the goods to you, as their owner, without obtaining approval from Swedish Customs.
You name yourself as the declarant in a customs declaration, which you submit to Swedish Customs before it reaches a decision on customs duty. Swedish Customs designates the customs warehouse authorisation holder as the customs debtor and reaches a decision on customs duty.
The customs warehouse authorisation holder has a power of attorney to declare the goods for placement under a customs procedure on your behalf. The customs warehouse authorisation holder is therefore considered to be your representative. You must therefore report the import VAT in your VAT return.
The customs warehouse authorisation holder must ensure that you receive the customs invoice details you need in order to report the import VAT in your VAT return.
Here’s how to report VAT on an import
The date specified on the customs invoice or customs receipt determines when you must report VAT on an import. You must report the output VAT during the reporting period in which Swedish Customs issued the customs invoice or customs receipt for your import.
You report the input VAT on the import during the same reporting period in which you report the output VAT on it. This rule applies regardless of whether you use the cash accounting method or the accrual accounting method.
If you have appointed a representative, this representative must notify you of the date on which Swedish Customs issued the customs invoice or customs receipt.
You can also use Swedish Customs’ VAT reporting e-service to check the customs invoice or customs receipt issue date.
VAT rates on imports
The VAT rate on imports is the same as for sales made in Sweden. For example, if you import goods that are subject to VAT at 25% when you sell them in Sweden, you must specify 25% output VAT on the goods at the time of import.
Here’s how to fill in your VAT return
You report the following in your VAT return:
- the taxable amount (VAT basis) in box 50 (in SEK)
- the output VAT in box 60-62, depending on which VAT rate is applicable to the goods you have imported.
You can claim a deduction for the VAT amount that you have calculated, in accordance with the general rules on input VAT. You report this deduction in box 48. This means that you must report input VAT on the deductible amount.
Information about the input VAT rules is available on this webpage: “Purchasing goods or services for a business”.
Purchasing goods and services for your business External link.
If you import goods that are VAT exempt, you must not report the taxable amount or any output or input VAT in your VAT return.
If you’re not registered for VAT when you make an import
If you’re not registered for VAT at the time of import, Swedish Customs will charge VAT on your import. If you registered for VAT after the time of import, you must report the output VAT during the reporting period in which Swedish Customs issued the customs invoice or customs receipt for your import. You must report input VAT on the amount for which you’re entitled to claim a deduction.
Here’s how to calculate the taxable amount to enter in your VAT return
You calculate the taxable amount for import VAT purposes by adding up the items below to establish their total value:
The customs value of the goods (monetary customs value)
The monetary customs value of goods is determined by Swedish Customs or – in some cases – another EU customs authority. It’s stated on the customs invoice or customs receipt. If you’ve used a representative, the monetary customs value of the goods should be included in the report provided to you by this representative.
You can also use Swedish Customs’ VAT reporting e-service to check the goods’ monetary customs value.
Customs duty and other state taxes and charges in addition to the VAT you must calculate
Customs duty and other state taxes and charges are also specified on the customs invoice or customs receipt. Quality control, sampling and phytosanitary inspection charges also count as customs duties. The total amount you have paid, or are required to pay, to Swedish Customs must be included in the taxable amount that you report to the Swedish Tax Agency. If you’ve used a representative, these details should be included in the report provided to you by this representative.
You can also use Swedish Customs’ VAT reporting e-service to check the monetary customs value.
Example: The taxable amount includes customs duty
You import clothes from a country outside the EU. You purchase goods for SEK 100,000 and pay a charge of SEK 5,000 for delivery to the place of entry.
Swedish Customs establishes a monetary customs value of SEK 105,000 (100,000 + 5,000).
Customs duty is charged at 12% on this type of goods, which amounts to SEK 12,600. Customs duty must be included when calculating the taxable amount for VAT purposes.
If there are no indirect costs involved, the taxable amount is SEK 117,600 (105,000 + 12,600).
You report this taxable amount in your VAT return.
Indirect costs relating to transportation of goods from the place of entry, such as packaging, transport, loading, unloading and insurance costs
Indirect costs include packaging, transport and insurance costs, for example. Indirect costs incurred between the place where the goods are brought into the EU (place of entry) and the final delivery point (place of destination) are not stated in the customs invoice or customs receipt. Details of these costs are not shown in Swedish Customs’ “My pages” e-service either.
If the international transport document shows that the goods are due to be transported onwards from the place of entry to another location in Sweden, or to another EU country, all indirect costs must be included in the taxable amount. Services that constitute indirect costs, and which are included in your VAT taxable amount on an import, must be invoiced exclusive of VAT by the supplier. Costs that you have incurred for handling of goods before they reach the place of entry are included in the monetary customs value and do not therefore count as indirect costs.
The place of entry is determined by the mode of transport used to bring the goods into the EU – i.e., it depends whether they’re transported by sea, air or land. If details of the place of destination are not included in the international transport document, the place in Sweden where the goods are reloaded for the first time is regarded as the place of destination.
Example: Indirect costs relating to an import
You import a goods consignment from Brazil. The place of destination stated on the freight forwarder’s invoice is Sundsvall. The goods are shipped to Italy (place of entry), where they are reloaded onto a truck. The carrier then delivers the goods to Malmö, where they are reloaded, and another carrier takes over responsibility for the delivery. This carrier transports the goods to your warehouse in Sundsvall (place of destination).
The transportation costs you have incurred from the place of entry to the place of destination (from Italy to Malmö, then Malmö to Sundsvall) are indirect costs which must be included in the taxable amount.
Example: Purchasing goods imported to Sweden from outside the EU
Lisa has a furniture shop in Sundsvall. She buys furniture from Norway for SEK 90,000 (NOK 80,000 at the applicable exchange rate of 112.5) excluding delivery. Lisa pays SEK 10,000 for transport from Norway to Sundsvall. Of this amount, SEK 8,000 relates to transport from the place of entry in Sweden to the place of destination: Sundsvall.
The monetary customs value of the goods is determined by Swedish Customs to be SEK 92,000 (90,000 + 2,000).
Since transport within Sweden is an indirect cost, the taxable amount is SEK 100,000 (92,000 + 8,000).
Lisa must report the following:
SEK 100,000 in box 50
SEK 25,000 in box 60
SEK 25,000 in box 48
Taxable amount for imports (Legal guidance, in Swedish) External link.
Imports are exempt from VAT in certain circumstances
If you import goods that are exempt from VAT when resold, the import of these goods is not subject to VAT either. This means you must not report import VAT on such goods if the sale is exempt from VAT.
Goods that are exempt from customs duty under the Swedish Act (1994:1551) on Exemption from Tax on Imports, etc. are also exempt from VAT liability. Imports of certain goods can be exempted from customs duty in order to promote trade. Examples include samples of negligible value, and products used or consumed in connection with trade fairs or similar events.
Imports can also be exempt from VAT in other circumstances. Examples of such exemptions include temporary import of goods, inward processing of goods, import of goods for resale within the EU, and goods temporarily exempted when placed in a customs warehouse. In most cases, authorisation from Swedish Customs is required.
Imports: things to consider
As a VAT-registered importer or representative, there are a number of things for you to consider with regard to imports. For example, you need to know how an import should be reported, who to contact if you have questions relating to customs, and the type of power of attorney a representative is required to have.
If you’re a VAT-registered importer
- Report the import in your VAT return for the reporting period during which Swedish Customs issued the customs invoice.
- You must report the resulting output VAT in your VAT return. Report the corresponding input VAT amount if you’re entitled to claim a deduction.
- Please contact Swedish Customs if you have questions relating to matters such as customs procedures, your customs declaration, customs representatives, the customs debtor, customs decisions, customs debt, customs duty exemption, customs value or import charges. They can also help you if you have questions about the payment of VAT to Swedish Customs.
- If you do not manage the import of goods yourself from start to finish:
- Make sure that any company you engage to manage your import of goods has the authority to act on your behalf and handle the procedures and formalities required by Swedish Customs.
- Request the necessary customs invoice details from your customs representative and keep them for your VAT reporting.
If you’re a representative
As a representative, you must:
- Document the power of attorney that authorises you to handle the procedures and formalities required by Swedish Customs on behalf of an importer.
- Ensure that the importer receives all the customs invoice details required for VAT reporting purposes.
Import-related questions answered by Swedish Customs
Please contact Swedish Customs if you have questions relating to matters such as:
- paying VAT to Swedish Customs
- import charges
- the competent tax authority for import VAT purposes
- customs decisions
- customs declarations
- custom duty exemption
- customs procedures
- the customs debtor
- customs representatives
- customs debt
- customs value
Legal guidance
Import of goods (Legal guidance, in Swedish) External link.
Imports (Legal guidance, in Swedish) External link.
Taxable amount for imports (Legal guidance, in Swedish) External link.
Reporting of imports (Legal guidance, in Swedish) External link.
VAT deduction entitlement: import of goods (Legal guidance, in Swedish) External link.
The EU VAT area and “third territories” (Legal guidance, in Swedish) External link.