Sweden

Country	Sweden
Currency	SEK
EU Member State	Yes
Standard VAT rate	25%
Reduced VAT rate	6% / 12%
VAT registration limit for established businesses	Nil
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	320000 SEK
VAT return filing periods	Monthly / Quarterly
Annual returns	No
Intrastat thresholds: dispatches and arrivals	9000000 SEK for arrivals/ 4500000 SEK for dispatches
EC Sales Lists frequency	Monthly / Quarterly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Yes
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Yes (however certain exceptions apply)
Statute of limitations	6 years