Navigating VAT in Sweden

This guide provides an overview of VAT in Sweden, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Sweden.

Last Updated: January 2026

25%

is Sweden’s VAT rate on alcohol, one of the highest in Europe.

Sweden at a glance.

Standard rate

25% VAT

Digital services VAT

Yes, at 25%

Mandate e-invoicing

Yes

Currency

Swedish Krona (SEK)

Zero-rated items

Zero-rated VAT primarily applies to exports, intra-EU goods movements, international transport and related services, and certain financial commodities.

VAT format

SE followed by 12 digits

Fiscal representation

Yes, required for non-EU businesses conducting taxable activities in Sweden

Reclaiming VAT in Sweden.

Reclaiming
VAT in Sweden.

Foreign businesses that incur VAT on eligible expenses in Sweden may be able to reclaim it.

Who can reclaim?

Claimable expenses:

Entertainment 25%

Accommodation 12%

Food, drink & restaurant services 12% / 25%

Hiring means of transport 25%

Fuel 25%

Public Transport 6%

Taxis 6%

Admission to fairs & exhibitions 25%

Training courses & seminars 25%

Goods 25%

Inter-company charges 25%

Office expenses 25%

Marketing costs 25%

Professional fees & AP invoices 25%

Entertainment

25%

Accommodation

12%

Food, drink & restaurant services

12% / 25%

Hiring means of transport

25%

Fuel

25%

Public Transport

Taxis

Admission to fairs & exhibitions

25%

Training courses & seminars

25%

Goods

25%

Inter-company charges

25%

Office expenses

25%

Marketing costs

25%

Professional fees & AP invoices

25%

VAT compliance in Sweden.

VAT compliance
in Sweden.

Doing business in Sweden? You’ll need to play by the rules of the VAT Act of 1994.

Who needs to register?

Yes, available for businesses below the threshold.

VAT registration in Sweden

VAT filing deadlines in Sweden

Monthly

26th of the following month

Quarterly

12th of the month following the quarter

VAT payment deadlines in Sweden

Monthly

26th of the following month

Quarterly

12th of the month following the quarter

Digital services in scope

Things to note

Sweden applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.

e-invoicing in Sweden.

e-invoicing
in Sweden.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 July 2030

B2B e-Invoicing model

N/A

Name of exchange infrastructure

Peppol

Format(s) used

Peppol BIS Billing 3.0

FAQs

Which goods or services are exempt from VAT refunds in Sweden?

Generally VAT on all business expenses will be eligible to be included in a Sweden VAT refund, except for long-term vehicle rental which is not claimable. It should however be noted that certain expenses may be limited for a reclaim as part of the Sweden VAT refund. For example, certain vehicle expenses (such as hiring of means of transport, and vehicle repair costs) are only 50% claimable. Food, drink and restaurant services and entertainment costs are generally limited per person.

Are there multiple VAT rates applied in Sweden?

In addition to the standard Sweden VAT rate, there are two reduced Sweden VAT rates of 6% and 12% which are generally applied to certain foodstuff, medical equipment, passenger transport, accommodation and restaurant services. The goods generally claimable as part of a Sweden VAT refund would be subject to VAT at the standard Sweden VAT rate except for Taxi and public transport which are subject to VAT at 6%. Additionally Accommodation and Food, drink and restaurant services would be subject to VAT at the reduced Sweden VAT rate of 12%.

How do businesses apply for a VAT refund in Sweden?

For Sweden VAT refunds under the 8th Directive: claims should be submitted electronically through the portal managed by the claimant’s Member State of Establishment. For Sweden VAT refunds under the 13th Directive: claims should be submitted physically by sending the hard copy documents to the Sweden VAT Authority. VAT IT will be able to assist with submitting your Sweden VAT refunds.

Nearby countries.

Explore indirect tax information in these countries:

Norway

Finland

Denmark

Making Tax Digital VAT Checklist: What UK Businesses Need to Do Now

Making Tax Digital VAT Checklist: What UK Businesses Need to Do Now HMRC’s Making Tax Digital programme has reshaped how businesses registered for VAT in the UK keep records and submit returns. If you are still streamlining your compliance process, or wondering whether your system actually meets the requirements, the checklist in this guide covers […]

VAT Reclaim

2 Jun 2026

VAT Reclaim on Marketing, Advertising and Design Spend: A Guide for Agencies

VAT Reclaim on Marketing, Advertising and Design Spend: A Guide for Agencies Marketing and design agencies handle significant volumes of supplier spend every month. Media placements, freelance creatives, photography, software licences, print production, events, the invoices stack up quickly, and so does the VAT sitting within them. For many agencies, a meaningful portion of that […]

US Sales Tax

28 May 2026

Why Economic Nexus Thresholds Are Not the Safety Net You Think They Are

Why Economic Nexus Thresholds Are Not the Safety Net You Think They Are There is a version of US Sales Tax compliance that feels reassuring. You know your revenue figures. You check them against the thresholds. You are under $100,000 in a state, so you assume you are safe. No registration required. No filing obligations. […]

e-Invoicing

27 May 2026

Top 6 Countries Requiring Mandatory E-Invoicing in 2026

Top 6 Countries Requiring Mandatory e-Invoicing in 2026 Mandatory e-Invoicing has entered an important phase of implementation in 2026. What was once treated as a niche tax digitisation initiative affecting only a small number of jurisdictions has become a major compliance burden for multinational businesses. Governments across Europe and the Middle East are accelerating […]

VAT Compliance

21 May 2026

Exempt vs Zero-Rated VAT: Key Differences Explained

Exempt vs Zero-Rated VAT: Key Differences Explained The distinction between exempt and zero-rated VAT is one of the most misunderstood areas of indirect tax. On the surface, both categories appear to result in no VAT being charged to the customer. In practice, they operate very differently, and confusing the two can have significant consequences for […]

VAT Reclaim

20 May 2026

Your Business Overpaid on US Tariffs. Here’s How to Get That Money Back and Keep Getting It Back.

Your Business Overpaid on US Tariffs. Here’s How to Get That Money Back and Keep Getting It Back. The Supreme Court struck down Trump’s IEEPA tariffs. Over $166 billion is now potentially refundable, but the window to claim it requires action. Throughout 2025 and into early 2026, finance teams across businesses of every size absorbed one of the […]

VAT Reclaim

19 May 2026

Can You Reclaim VAT on Staff Entertainment? Rules, Limits and Exceptions

Can You Reclaim VAT on Staff Entertainment? Rules, Limits and Exceptions VAT on staff entertainment is one of those areas where businesses consistently get it wrong, not through negligence, but because the rules are genuinely unclear. Events that feel entirely work-related can still be blocked from VAT recovery, while expenses that appear personal may qualify […]

e-Invoicing

14 May 2026

E-Invoicing in Greece: Requirements, Deadlines, and Penalties

e-Invoicing in Greece: Requirements, Deadlines and Penalties Greece is moving decisively toward mandatory electronic invoicing, and the deadlines are closer than many businesses realise. Whether you supply Greek public sector entities, operate as a large taxpayer, or hold a Greek VAT registration as a foreign business, the obligations under Greece’s e-Invoicing framework are now firmly […]

US Sales Tax

12 May 2026

The Myth of Marketplace Protection: What Sellers Misunderstand

The Myth of Marketplace Protection: What Sellers Misunderstand When marketplace facilitator laws first came into effect across US states following the 2018 South Dakota v. Wayfair decision, many sellers breathed a sigh of relief. If platforms like Amazon, Shopify, or Etsy were now legally required to collect and remit sales tax on behalf of third-party sellers, […]

VAT Reclaim

6 May 2026

How the VAT IT and Brex Integration Streamlines VAT Reclaim

Most Finance Teams Using Brex Are Leaving VAT on the Table – Here’s Why For finance leaders managing spend across multiple countries, recoverable VAT is one of the most consistently overlooked sources of working capital. It sits within existing expense data: travel, supplier invoices, intercompany charges, events, and in most cases, it goes unclaimed. […]

Foreign VAT

Comprehensive VAT

Global e-invoicing Solutions

VAT Reclaim

Latest Blog

Latest Industry

Latest Blog

Tools

Upcoming Events

Our Partners

Technology-Centered, Expert-Led Indirect Tax Solutions for Businesses.

Navigating VAT in Sweden

Navigating VAT in Sweden

25%

Standard rate

25% VAT

Digital services VAT

Yes, at 25%

Mandate e-invoicing

Yes

Currency

Swedish Krona (SEK)

Zero-rated items

Zero-rated VAT primarily applies to exports, intra-EU goods movements, international transport and related services, and certain financial commodities.

VAT format

SE followed by 12 digits

Fiscal representation

Yes, required for non-EU businesses conducting taxable activities in Sweden

Monthly

26th of the following month

Quarterly

12th of the month following the quarter

Monthly

26th of the following month

Quarterly

12th of the month following the quarter

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 July 2030

B2B e-Invoicing model

N/A

Name of exchange infrastructure

Peppol

Format(s) used

Peppol BIS Billing 3.0

FAQs

Related content.

Making Tax Digital VAT Checklist: What UK Businesses Need to Do Now

VAT Reclaim on Marketing, Advertising and Design Spend: A Guide for Agencies

Why Economic Nexus Thresholds Are Not the Safety Net You Think They Are

Top 6 Countries Requiring Mandatory E-Invoicing in 2026

Exempt vs Zero-Rated VAT: Key Differences Explained

Your Business Overpaid on US Tariffs. Here’s How to Get That Money Back and Keep Getting It Back.

Can You Reclaim VAT on Staff Entertainment? Rules, Limits and Exceptions

E-Invoicing in Greece: Requirements, Deadlines, and Penalties

The Myth of Marketplace Protection: What Sellers Misunderstand

How the VAT IT and Brex Integration Streamlines VAT Reclaim

Newsletter