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

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