VAT Atlas · entry № 27 · current as of April 2026
🇸🇪
Kingdom of
Sweden
Member of EU · Swedish krona · code SEStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Sweden.
Standard rate
25%
Reduced 12% food, restaurants, hotels
Reduced 6% books, newspapers, cultural events, passenger transport
Zero-rated 0% exports, intra-EU supplies, prescription medicines
Threshold 80 000 SEK ~€7,000
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Skatteverket (Swedish Tax Agency)
Invoice language Swedish
Reverse charge Reverse charge applies to intra-EU B2B services, construction services (domestic), and supplies of gold, scrap, and emission allowances.
Digital services B2C digital services to Swedish consumers are taxed at 25%. Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing incurs a penalty of SEK 625 per missed deadline, increasing to SEK 1,250 for repeated non-compliance. Late payment triggers interest at the base rate plus 15 percentage points.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (momsregistreringsnummer) must be shown
- Invoice must include date of supply and description of goods/services
- Tax base, VAT rate, and VAT amount must be shown per rate
- Invoices must be stored for 7 years
Frequently Asked Questions
What is the standard VAT rate in Sweden?
The standard VAT rate in Sweden is 25%.
What are the reduced VAT rates in Sweden?
12% (Reduced): applies to food, restaurants, hotels. 6% (Reduced): applies to books, newspapers, cultural events, passenger transport.
What is the VAT registration threshold in Sweden?
The VAT registration threshold in Sweden is 80 000 SEK. ~€7,000
§ More countries Browse all 35 countries →