If you are obligated to charge VAT, you must also report and pay VAT, regardless of the size of your sales. The obligation to report also applies to those who are registered for VAT and have the right to make deductions (right to repayment) despite not needing to charge VAT.
Those who are liable to report VAT may engage a representative to do this on their behalf. Further details about representatives can be found in the “VAT and PAYE returns” brochure (SKV 409B).
There are three different accounting periods, and the general rule is to report every quarter. Depending on the size of your business and the yearly turnover amount you may choose to report either monthly or yearly.
If there are special circumstances, the Swedish Tax Agency may decide that you must report VAT every calendar month or quarterly without your having requested this.