Filing a VAT return

If you want to change how often you have to file a VAT return, log in to verksamt.se and apply to make the change. Alternatively, you can fill in form SKV 4639 “Ändringsanmälan” (“Notification of changes”).

• Log in to verksamt.se (in Swedish) External link.
• Notification of changes (SKV 4639), in Swedish)

If you subsequently change your mind, you can only change back to your previous reporting frequency after 24 months.

The simplest way is to submit your VAT return digitally via our e-service “Lämna momsdeklaration” (“File VAT return”). If you submit your VAT return on a paper form, always send it to the address printed to the left of your own address on the form.

If you file your VAT return late, you will normally have to pay a penalty fee. First we will send you a draft decision on a penalty fee, to which you can submit written comments if you wish. The Swedish Tax Agency will then decide whether or not you have to pay a penalty fee. The penalty fee is SEK 625.

If you discover that you need to change something on a VAT return you have already filed, you should file a completely new VAT return for the period in question. Alternatively, you can send us a letter specifying the corrections you wish to make. You can access previously filed VAT returns when you log in to the e-service.

• Correct a VAT return (in Swedish)

If you use paper forms to file your VAT returns, you can order a new return form via our ordering service.

• Order forms (in Swedish)

You always have to submit your VAT return, even if you have no VAT to report. If you don’t have any VAT to report, you should enter zero (“0”) in the e-service.

There is a separate field in the e-service for reporting zero VAT. If you are filing your VAT return on paper, you have to enter zero (“0”) in box 49.

You do not need to submit any copies of invoices along with your VAT return. However, the Swedish Tax Agency may require you to provide copies of invoices in order to check your VAT reporting after you have submitted your VAT return. Invoices are important as documentation to show that the company is entitled to a VAT refund, for example.

The Swedish Tax Agency will not send you paper VAT returns automatically. If you need a VAT return on paper, you can request the relevant form (“Momsdeklaration”: SKV4700MO) in our e-service “Beställ blanketter” (“Request forms”).

• Beställ blanketter