Purchasing goods and services
If you run a business, you can claim a deduction for the VAT you have paid on goods and services purchased for business use. This is called input VAT. Here you can find out which goods and services you are entitled to claim a VAT deduction for, and how to make a claim.
About our e-service
- Log in.
- Upload an XML file or enter the details yourself.
- Sign using your eID.
A representative with read-only authorisation can view the business’s VAT details.
Purchasing goods and services for your business
Generally when you purchase goods or services for your business, you’re entitled to claim a VAT deduction. Further information about the claims process and the exceptions that apply is available here:
Which rules apply to business entertainment purchases?
Here you can find out about business entertainment and the rules that apply when you pay for food, beverages or events for employees.
Purchasing goods or services from other countries
Different rules apply depending on whether you make a purchase from another EU country or from a non-EU country.
Different rules apply depending on whether you make a purchase from another EU country or from a non-EU country.
Industry sectors subject to special regulations
The same rules apply to most goods and services, but certain industry sectors are subject to special regulations. Find out more here:
- Construction business activities (in Swedish)
- Property rental and voluntary VAT registration (in Swedish)
- Cars and VAT (in Swedish)
- Microgeneration of renewable energy — business property (in Swedish)
- VAT margin scheme for travel services (in Swedish)
- Expense disbursements and recharges (in Swedish)
- VAT margin scheme for second-hand goods (in Swedish)