Sales to other EU countries
When you sell goods or services to a company in another EU country, generally you must not charge Swedish VAT on your sales. The buyer must report the VAT on these sales in the other EU country instead.
Further information about the rules that apply, exceptional cases, and what you need to do, is available here:
Important: validate the buyer’s VAT number
When you sell goods or services to companies in other EU countries, you need to check that the buyer’s VAT number is valid at the time of sale. Always use the EU commission’s VAT Information Exchange System (VIES) validation tool to check VAT numbers. The Swedish Tax Agency will not approve VAT validation that you have carried out using any other service.
VAT Information Exchange System (VIES) – VAT number validation External link.
Submitting an EC sales list (recapitulative statement)
If you have registered for VAT in Sweden, and sell goods or certain services without charging VAT, to companies in other EU countries, you must submit an EC sales list (recapitulative statement).