EC Sales List (recapitulative statement) regarding goods and services
If you have a business registered for VAT and you sell goods or certain services exempted of VAT to businesses in other EU countries, you have to provide information about those sales in an EC Sales List.
Use our e-services
Submit your EC Sales List by the 25th of the month after the period in which the sales occurred (month or quarter).
How to use the e-service for EC Sales List for VAT
Use our e-service for EC Sales List for VAT (in Swedish: Periodisk sammanställning för moms).
How to use our e-service for EC Sales List for VAT
How to use the file transfer e-service
If you are going to provide a lot of information: Submit a EC Sales List via the file transfer e-service (in Swedish: Filöverföring).
About the e-service ”EC Sales List for VAT” (”Periodisk sammanställning för moms”)
You can do the following in the e-service:
- Submit a EC Sales List
- Respond to queries
- View receipts
- Apply for permission to submit EC Sales List quarterly
- Register or deregister for EC Sales List sent by post
- Get a digital mailbox
All of the services above, except “Submit an EC Sales List” and “View receipts”, require you to be authorised to use them for the selected business. The Swedish Tax Agency will be aware that you are authorised if:
- the business is your own sole trader business
- you are an authorised signatory, or the CEO, of the business
- the business has registered you as its representative for responding to queries
If the service indicates that you lack authorisation, this is because the Swedish Tax Agency has no information about your authorisation to represent the business. To appoint a representative to respond to queries, use the e-service “Representatives and authorisation” (“Ombud och behörigheter”) , or form the SKV 4774. If there are several authorised signatories who sign jointly for the business, you must appoint a representative to respond to queries.
About the e-service “File transfer” (Filöverföring)
Submit the EC Sales List via the e-service for “File transfer” (Filöverföring) if you are going to provide a lot of information.
Information you have to provide in an EC Sales List
Fill in the information listed below in a ”EC Sales List for VAT”.
- The value of goods you sell with VAT exemption to buyers in other EU countries, when the goods are transported from Sweden to another EU country and the buyer has specified their VAT number.
- The value of services you sell with VAT exemption under the main rule for sales to buyers in other EU countries when the buyer has specified their VAT number.
- The value of resale of goods in triangular trade within the EU.
- The value of goods you have transferred from your business in Sweden to one you operate in another EU country. There are certain exceptions – see below under the heading “Exceptions for certain transfers of goods”.
- Transfers of goods to call-off stocks in another EU country. You do not have to report any amounts, only the intended buyer’s VAT number.
- Recovery of goods to Sweden from call-off stocks in another EU country. You do not have to report any amounts, only the intended buyer’s VAT number.
- Change of the intended buyer of goods held in call-off stocks in another EU country. You do not have to report any amounts, only the intended buyer’s and the previous buyer’s VAT numbers.
If you leave the EC Sales List by paper the information is split into different forms:
Instructions on how to fill in an EC Sales List.
Buyer’s VAT number
The buyer’s VAT number consist of a two-letter country code followed by up to 12 characters. Valid characters are numerals 0–9 and letters A–Z. Do not include any hyphens, full stops or spaces. For transfers of goods to your own business in another EU country, the buyer’s VAT number must be your business’s VAT number in the other country. You can use the European Commission’s service for validating VAT numbers to verify that the buyer’s VAT number is valid.
Value of supplies of goods
For each buyer or goods recipient in another EU country, you have to state the total value in SEK of the following:
- The sale of goods (invoiced amounts), including all amounts that were required by the customer. The amounts must not include any advance payments for these goods
- Corresponding credit invoices issued during the period covered by the EC Sales List
- The value of goods transferred from your business activity in Sweden to your own business activity in another EU country.
Exceptions for certain transfers of goods
You do not have to provide information about transfers of goods for the following kinds in an EC Sales List:
- When goods are intended to be sold on board a ship, aircraft or train during its journey from one EU country to another.
- When work is to be carried out on transferred goods in another EU country, after which the goods will be returned to the business in Sweden that first transferred them (the customer needs to account for VAT in Sweden for the service carried out)
- When goods are to be used temporarily in the other EU country in connection with the sale of a service, or for a maximum of two years.
- When goods are transferred for sale in another EU country and are regarded there as VAT exempt sales to another EU country, or exports. In order for this condition to be met, the buyer must be known at the time of the transfer.
- When goods are transported to another EU country and the Swedish seller has to pay VAT in that EU country under the rules on distance sales. In this case, the Swedish seller must register for VAT in the other EU country.
- When goods are delivered in another EU country for assembly or installation.
- When gas, electricity, heating or cooling is transferred via a distribution network to a fixed establishment in another EU country.
Value of triangular trade
State here the amount you invoiced your buyers as an intermediary in triangulation. The amount must be in SEK.
Value of services sold
For each buyer of services in another EU country, state the total value in SEK of the following:
- The sale of services (invoiced amounts), including all amounts that were required by the customer. Include in the amounts any advance payments for these services
- Corresponding credit invoices issued during the period covered by the EC Sales List
You must state all amounts in SEK. Do not specify “öre” (hundredths of SEK 1). Specify amounts less than SEK 0 with a minus sign (-) before the amount. Each VAT number must occur only once in the EC Sales List.
For each buyer, you have to state the total value of supplies of goods, the total value of triangular trade, and the total value of service sales. This means that if you sold both goods and services to the same customer, these have to be reported in the same row.
Events linked to call-off stocks
If you are reporting transactions involving call-off stocks, you have to select which event the transaction refers to.
When selecting the event Transfer of goods to (Överföring av varor till):
- State the intended buyer’s VAT number
Report transfers to call-off stocks in the period when the goods were transported to the call-off stock.
When selecting the event Goods returned to Sweden from (Varor åter till Sverige från):
- State the previously intended buyer’s VAT number
Report the recovery of the goods in the period when transportation back to Sweden occurred.
When selecting the event Change of buyer to (Byte av köpare till):
- State the VAT number of the new intended buyer and the VAT number of the previously intended buyer
Report the change of intended buyer in the period when the change occurred.
Deadlines for submitting a recapitulative statement
Your recapitulative statement must reach the Swedish Tax Agency by the following days of the month after the period in which the sales occurred (month or quarter):
- Reporting on paper forms: by the 20th of the month.
- Electronic reporting: by the 25th of the month.
Note that the submission deadline for the EC Sales List is thus not the same as for the VAT return.
You are responsible for ensuring that you submit an EC Sales List for those periods in which you had sales, even if you have not received a form by post. The Swedish Tax Agency will not normally send out forms on the basis of the information you provided in your VAT return. If you submit the form on time, you will normally be sent a new form by post for the subsequent reporting period.
Even if you have received a form by post, you only have to submit an EC Sales List when you have sold goods and/or services that have to be reported. In other words, you do not have to submit a recapitulative statement if you have not had any sales. If your recapitulative statement reaches us after the deadline, you may have to pay a penalty charge of SEK 1,250.
Report on a monthly or quarterly basis
You have to submit an EC Sales List for
- Goods: every calendar month
- Services: every calendar quarter
- Both goods and services: every calendar month
This applies regardless of when you have to submit your VAT tax return.
Example
You sell goods to a buyer in Germany on 15 January. Information about the sale has to be reported in your VAT return as well as your EC Sales List. You are registered to submit VAT returns every quarter, which means that information about your sale to Germany has to be included in the VAT return you submit by 12 May. However, you also have to submit information about your sale to Germany in an EC Sales List by 25 February (or 20 February if you submit a paper form).
If you begin selling goods as well, you have to change to monthly reporting
If you are selling services and submitting an EC Sales List every quarter, and you begin selling goods as well, you normally have to change to monthly reporting. Since quarterly reporting always means per calendar quarter, you will have to begin reporting every month beginning, for example, from January, even if you only begin selling goods in March.
If you subsequently go back to selling only services, you can change back to quarterly reporting. However, you cannot make the change earlier than four quarters after your original change. This means, for example: If you change to monthly reporting from January 2023, you can change back quarterly reporting from April 2024 at the earliest.
You can apply to report on a quarterly basis even if you sell both goods and services, provided that your sales do not exceed SEK 500,000 per quarter, excluding VAT, and that they have not exceeded that quarterly sum over the past year. Read more under “When can you change reporting periods?”
When can you change reporting periods?
In some cases you can change to a different reporting period than those described in the section “Report on a monthly or quarterly basis”. Read more below about which those cases are. Remember to apply for a change well before you want it to take effect.
Goods – changing from monthly to quarterly reporting
If you sell goods and want to submit an EC Sales List every quarter instead of every month, you can make an application to that effect with us. The following conditions apply in order for your application to be granted:
- You must not have sold or transferred goods to other EU countries for more than SEK 500,000, excluding VAT, during the quarter in which you are applying, or during any of the preceding four quarters. As soon as your sales exceed the maximum amount, the decision on quarterly reporting ceases to apply. You then have to submit information on the month or months in which the limit was exceeded by the 25th of the month after the month in which the limit was exceeded (or by the 20th if you submit a paper form).
- There must be no other grounds on which you are obliged to submit an EC Sales List every month. Examples of other grounds include irregularities in your reporting or tax payments which have implications for controls regarding trade with other EU countries.
Once your application to change reporting periods is granted, you begin submitting recapitulations in the new way from the first calendar quarter after the calendar quarter in which the Swedish Tax Agency granted your application. Example: if the Swedish Tax Agency grants your change of reporting periods on 3 March, you begin reporting every quarter starting in April of the same year. You can apply for the change electronically or using form SKV 4853.
If you sell goods and have been granted permission to report on a quarterly basis, you can apply to report on a monthly basis instead. You apply by sending a written request. You can find addresses below.
A decision to grant you monthly reporting applies immediately. Example: if the Swedish Tax Agency decides to grant you monthly reporting on 3 March, you have to submit EC Sales Lists for the months of January, February and March.
The principal rule for sales of services to other EU countries is that you have to submit EC Sales Lists on a quarterly basis. However, you can apply to report on a monthly basis instead. You do so by sending a written request. You can find addresses below.
A decision to grant you monthly reporting applies immediately. Example: if the Swedish Tax Agency decides to grant you monthly reporting on 3 March, you have to submit EC Sales Lists for the months of January, February and March.
If you subsequently want to change back to reporting on a quarterly basis, the following applies:
A change back to quarterly reporting cannot be made earlier than four quarters after your most recent change of reporting period. If you changed to monthly reporting beginning in January 2023, the earliest you can change back to quarterly reporting is from April 2024.
If you sell services and have been granted permission to report on a monthly basis, but want to submit EC Sales Lists on a quarterly basis instead, you can apply to the Swedish Tax Agency for this change. However, there must not be any grounds that oblige you to submit EC Sales Lists every month. Such grounds include irregularities in your reporting or tax payments which have implications for controls of trade with other EU countries.
If you want to change back to quarterly reporting, the following applies:
A change back to quarterly reporting cannot be made earlier than four quarters after your most recent change of reporting period. If you changed to monthly reporting beginning in January 2023, you can change back to quarterly reporting from April 2024 at the earliest.
Apply for the change by sending a written request. You can find addresses below.
Example
You request a change to quarterly reporting on 3 March, but you do not state any date on which you want to begin reporting in the new way. The Swedish Tax Agency will then decide that you have to begin reporting every quarter from April in the same year. The condition is that you have already submitted an EC Sales List for at least one of the months in the current quarter.
If you sell both goods and services and you want to submit EC Sales Lists on a quarterly rather than a monthly basis, you can apply to the Swedish Tax Agency for this change. The rules that apply in this case are the same as if you want to submit your EC Sales List for goods on a quarterly basis. Read more under “Goods – changing from monthly to quarterly reporting”.
If you sell both goods and services and have been granted permission to report on a quarterly basis, but instead want to submit an EC Sales List every month, you can apply to the Swedish Tax Agency for this change. A decision to change reporting periods applies immediately. Example: If the Swedish Tax Agency decides on 3 March to grant you the change, you have to submit one EC Sales List for January, one for February and one for March of the same year. You apply for the change by sending a written request. You can find addresses below.
Report events regarding call-off stock
If you want to apply the rules for call-off stock you can provide information in EC Sales List in three different ways:
- e-service ”EC Sales List for VAT”
- file transfer e-service
- submit by this form:
Redovisning av avropslager – Periodisk sammanställning (SKV 5739), In Swedish
Use form SKV 5740 (“Periodisk sammanställning). The form is available via the following link:
If you are required to report transactions involving call-off stocks, you also have to submit form SKV 5739 (Redovisning av avropslager – Periodisk sammanställning). This is available on the web to fill in and print out via the following link:
These forms have the same submission deadline, which is the 20th of the month after the reporting period.
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