Selling goods and services

Charging VAT on sales

You must charge your customer VAT if the following criteria are fulfilled:

• You supply goods or provide services in return for payment.
• The supply of goods or provision of services is subject to VAT.
• The goods are supplied, or the services provided, by a taxable person in the course of an economic activity.
• The goods are supplied, or the services provided, within the country.

VAT rates on goods and services

The amount of VAT you must charge depends on the type of goods and services you sell.

• VAT rates and VAT exemption

Here’s how to prepare your invoices

Here you can find out about the Swedish invoicing rules and the details that must be included in an invoice.

• Invoicing rules under the Swedish VAT Act (in Swedish)

Sales of goods and services to other countries

Different rules apply depending on whether you make a sale to another EU country or to a non-EU country.

• Sales to other EU countries
• Sales to countries outside the EU

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:

• Cars and VAT (in Swedish)
• Construction business activities (in Swedish)
  
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• Microgeneration of renewable energy — business property (in Swedish)
• Property rental and voluntary VAT registration (in Swedish)
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• Expense disbursements and recharges (in Swedish)
• VAT margin scheme for second-hand goods (in Swedish)
• VAT margin scheme for travel services (in Swedish)
• Healthcare providers and outsourcing (in Swedish)