Report and pay VAT through the One Stop Shop

Under the non-Union scheme and the Union scheme, the reporting period is one calendar quarter. Under the import scheme, the reporting period is one calendar month.

If your business is registered for VAT under several of the special schemes, you must file a separate VAT return for each scheme. For example, you may be registered for the non-Union scheme and the import scheme. If so, you need to file a VAT return for every calendar quarter under the non-Union scheme, and also file a VAT return on a monthly basis under the import scheme.

In your OSS VAT return, you must report sales of goods and services covered by the special schemes for which your business is registered.

You must report the following for each EU country to which your business has sold goods or services:

• total compensation (excluding VAT) for the goods and services taxable in the country in question
• total VAT on these sales, broken down according to the various VAT rates
• the VAT rate(s) applicable in the country in question.

You must report all VAT amounts in euros (not Swedish kronor). If you have sold goods or services in another currency, you must convert the amount into euros when reporting VAT in OSS. Use the exchange rate published by the European Central Bank for the last day of the reporting period to which your VAT return relates.

Report the amount of VAT to two decimal places. Do not round the amount to a whole number.

Euro foreign exchange reference rates (European Central Bank) External link.

You can only report output VAT in OSS. You cannot therefore claim an input VAT deduction in an OSS VAT return. If you are entitled to an input VAT refund in Sweden, you must claim a deduction in your regular VAT return, or apply for a refund.

If you are entitled to a foreign VAT refund on purchases made in other EU countries, you can apply for this refund using our Swedish e-service “VAT reimbursement within the EU” (“Momsåterbetalning inom EU”).

Reimbursement of foreign VAT (in Swedish)

If you do not make a payment on time, the Swedish Tax Agency will send you a reminder 10 days after the payment deadline date. If your payment is late, the country of consumption's rules apply with regard to interest, late payment penalties and other possible charges.

If you pay in too much, the Swedish Tax Agency (if Sweden is the member state of identification) will refund the excess amount directly to you. If the Swedish Tax Agency has already transferred the payment to the country of consumption, and the amount later proves to be incorrect, the country of consumption will repay its share of the excess amount to you.

If you have not paid the full amount of VAT due, you must make an additional payment 15 days after the payment deadline at the latest. When you make a payment, enter the reference number you received when you filed your VAT return.

If you have not made your payment within 15 days of the due date, you can wait for a reminder from the country of consumption. You can then pay directly to the country of consumption by following the instructions in the reminder.

If you want to adjust a VAT return after you have stopped reporting under the special schemes, the country of consumption’s regulations apply. Please contact the relevant country of consumption, and check whether it is possible to request a review according to that country's regulations.

If you make an adjustment because you have reduced a sale price or made a customer loss (due to a written-off invoice), you must make the adjustment in the VAT return for the reporting period in which the price reduction or customer loss was – or should have been – recorded, in accordance with generally accepted accounting principles. You provide details of the necessary adjustment in the section of the VAT return relating to adjustments to previously filed returns. You must then specify the reporting period to which the adjustment relates – i.e., the period during which you reported the original invoice.

If the adjustment concerns a sale that you reported in a VAT return more than three years ago, you must contact the country of consumption and check whether it is possible to request a review according to that country’s regulations.

If you have issued a corrective invoice (such as a credit note) due to wrongly charged VAT, you must report the corrective invoice during the reporting period in which it was issued. You provide details of the necessary adjustment in the part of the VAT return relating to adjustments to previously filed returns. You must then specify the reporting period to which the adjustment relates – i.e. the period during which you reported the original invoice.

The One Stop Shop (OSS) e-service has replaced the MOSS e-service. You cannot correct a MOSS VAT return via our OSS e-service. In order to correct an MOSS return, you must contact the country of consumption and check whether it is possible to request a review according to that country’s regulations.