Purchasing goods from non-EU countries
If you buy goods from countries outside the EU and bring them into Sweden, this is known as importation. If you are registered for Swedish VAT and import goods to Sweden for your business in this country, you normally have to report Swedish VAT on the import in your VAT return.
Here are some examples of the most common scenarios – and the most important things for you to consider – when importing goods for your business in Sweden.
You must report VAT to the Swedish Tax Agency on imports to Sweden
If you are registered for Swedish VAT and import goods to Sweden for your business in this country, you normally have to report VAT to the Swedish Tax Agency on the import. This also applies if you are registered for VAT and import goods through a representative who submits the customs declaration on your behalf.
If you are not registered for VAT – or if you are a VAT-registered private individual and you import goods exclusively for private use – you must contact the Swedish Customs Service (“Tullverket”) instead.
Importing goods means either of the following:
- bringing goods into Sweden from a non-EU country
- bringing goods into Sweden from an EU region that is outside the EU VAT area, such as the Åland islands.
If you are registered for Swedish VAT, you must still declare your imported goods to the Swedish Customs Service. The Swedish Customs Service reaches customs assessment decisions and is responsible for validating the details provided in your customs declaration, such as customs value and classification. The only details you must report in the VAT return that you file with the Swedish Tax Agency are those relating to VAT on your import.
Here’s how to report VAT on imports
The date specified on the customs invoice or customs receipt determines when you must report VAT on an import. You report the output VAT for the import during the reporting period in which the Swedish Customs Service issued the customs invoice or customs receipt.
If you have a representative who submits customs declarations on your behalf, this date will also be stated in the notification that the Swedish Customs Service sends to your representative regarding determined values and charges. Your representative is required to forward this notification to you. The date stated in it indicates the VAT reporting period during which you must report VAT.
If a new customs invoice is issued following a review carried out because a customs declaration has been submitted by the wrong party, this invoice must be reported to the Swedish Tax Agency by the correct party during the period in which the original customs invoice was issued.
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.
You report the taxable amount in box 50 (in SEK) in your VAT return. You report the output VAT in box 60, 61 or 62, depending on which VAT rate is applicable to the goods you have purchased. You are permitted to deduct the VAT you have calculated, according to the general rules for input VAT. You report this deduction in box 48.
You report the input VAT on the import during the same reporting period in which you report the output VAT on it.
Information about the input VAT rules is available on the page “Purchasing goods or services for a business”.
Information om reglerna för ingående moms finns på sidan "Köpa varor eller tjänster till företaget".
If you import goods that are not subject to VAT, you must not report the taxable amount or any output or input VAT in your VAT return.
If you are not registered for VAT at the time of import, the Swedish Customs Service will charge VAT on your import. You can then deduct this input VAT during the reporting period in which the Swedish Customs Service issued the customs invoice or customs receipt for the imported goods, provided that you registered for VAT after the time of import.
Here’s how to calculate the taxable amount to enter in your VAT return
You calculate the taxable amount for VAT on imports by adding together the customs value and other charges outlined in the sections below.
The customs value of the goods (monetary customs value)
The monetary customs value of goods is determined by the Swedish Customs Service or – in some cases – another EU customs authority. It is stated on the customs invoice or customs receipt. If you have used a representative or forwarding company, the monetary customs value will be stated in the notification of determined values and charges sent to you by your representative.
You can check customs values on the Swedish Customs website.
Customs duty and other state taxes and charges besides the VAT you must calculate (in Swedish)
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 duty. The total amount you have paid, or are required to pay, to the Swedish Customs Service must be included in the taxable amount that you report to the Swedish Tax Agency. If you have used a representative or forwarding company, the relevant details should be included in this representative's report of the import to you.
Indirect costs relating to transportation of goods from the place of entry, such as packaging, transport, loading, unloading and insurance costs
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 the Swedish Customs Service’s “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 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. sea, air or land transport. If the international transport document does not specify a place of destination, the first place in Sweden in which the goods are reloaded is regarded as the place of destination.
Examples of indirect costs relating to imports
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 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, a furniture retailer in Sweden, buys furniture from Lars in Norway for NOK 80,000 excluding delivery. This is equivalent to SEK 90,000 at the applicable exchange rate of 112.5. 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 Swedish Customs Service determines the monetary customs value of the goods 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 therefore reports SEK 100,000 in box 50, SEK 25,000 in box 60, and SEK 25,000 in box 48.
Imports are exempt from VAT in certain circumstances
If you import goods that are exempt from VAT when sold in Sweden, the import of these goods is also exempt from VAT. VAT must therefore not be reported on imports of such goods.
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. Imports of certain goods can be exempted from customs duty in order to promote trade. Examples include samples of negligible value, and goods used or consumed in connection with trade fairs or similar events.
Imports can also be exempt from VAT in other circumstances. In most cases, authorisation from the Swedish Customs Service is required. Examples of such exemptions include temporary import of goods, inward processing of goods, import of vehicles in certain circumstances, import of goods for resale within the EU (Union goods), and goods temporarily exempted when placed in a customs warehouse, for example.
Further information about purchasing goods from non-EU countries
Reporting VAT
- Log in.
- Upload an XML file or fill in the details yourself.
- Sign using your eID.