VAT registration for your business: making changes
If your business's circumstances change, you might need to change or remove some of its VAT registration details.
You must make changes to your business’s VAT registration if it:
- closes down
- is no longer VAT-liable
- has been granted a VAT exemption, and its sales revenue exceeds the limit of SEK 120,000 excluding VAT
- has a taxation basis of more than SEK 1 million, and you file a VAT return for the business once a year
- has a taxation basis of more than SEK 40 million, and you file a VAT return for the business either every calendar quarter, or the 12th day of the second month following the end of the reporting period.
Here’s how to change your business’s VAT registration details
You can use the Swedish Tax Agency e-service (“F-tax, VAT, employer and SNI”) on verksamt.se to change your business’s VAT registration details.
If you cannot use the e-service, you can fill out and submit a “Notification of Changes” form (SKV 4639).
- Apply to change to another reporting period
Your business’s reporting period is determined by the size of its VAT taxation basis. Your taxation basis is the amount on which you calculate VAT.
Taxation basis | Possible reporting periods |
|---|---|
Maximum SEK 1 million | Once a year, every calendar quarter, or once a month |
Maximum SEK 40 million | Every calendar quarter or once a month |
More than SEK 40 million | Once a month only |
If you want to file a VAT return more often, you can apply to change your business’s VAT reporting period. If you change your mind and want to file your business’s VAT returns less frequently, you can only switch back to your previous reporting period after 24 months.