VAT
VAT (Value Added Tax) is a tax that you pay on most goods and services you purchase. VAT is often included in the price, so private individuals do not need to think about it. As a business owner, you are generally required to report and pay VAT in most cases.
New VAT rules from 1 July 2026
On 1 July 2026, new VAT rules will come into effect to make it more difficult to commit VAT fraud. The Swedish Tax Agency (Skatteverket) will be given greater powers to carry out checks and, in certain cases, refuse or cancel a VAT registration.
Another change is that the Swedish Tax Agency will be able to mark a VAT registration number, known as a VAT number, as invalid.
Decision on VAT Registration (Legal guidance in Swedish) External link.
- Output VAT and input VAT
VAT is a tax that you charge your customers and remit to the government. It is neither considered income nor an expense in your business. If you operate a business that sells goods or services in Sweden, you are generally required to charge VAT to your customers, known as output VAT.
When you purchase goods or services for your business, you will generally pay VAT on those purchases, known as input VAT. When you report VAT to the Swedish Tax Agency (Skatteverket), it is the difference between output VAT and input VAT that determines whether you need to pay VAT or receive a refund.
Register your business for VAT
You might need to register for VAT in connection with sales or purchases of goods or services. Most business activities are VAT-liable, but some are exempt.
Reporting VAT
You report VAT in a VAT return. You must file a VAT return for each reporting period – even if you have no VAT to report.
Purchasing goods and services
If you run a business, you can claim a deduction for VAT on goods and services that you have purchased for business purposes. Here you can find out which goods and services are eligible, and how to claim a deduction.
Selling goods and services
You normally have to charge VAT on your sales of goods and services. Here you can find out how much VAT to charge and how to report your sales.
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