VAT-exempt sales to other EU countries

Qualifying requirements for VAT-exempt sales

In order to sell goods and services to other EU countries without charging VAT, you must:

• be a taxable person (such as a business)
• have an annual turnover from EU sales that does not exceed the threshold of EUR 100,000 – for both the current and the previous calendar year
• have an annual turnover that does not exceed the national threshold in the EU country in which you want the exemption to apply
• otherwise meet the VAT exemption requirements applicable to the EU country in which you want the exemption to apply

Before you can start making VAT-exempt sales, you must apply to the Swedish Tax Agency for a VAT exemption and wait to receive an identification decision notice from us.

Submit your application using our e-service

To be granted an exemption from VAT liability, you must submit an application via our Swedish e-service “VAT exemption within the EU”. If we approve your application, we will send you an identification decision notice for each EU country in which the exemption applies.

Your application must include:

• the necessary details required to identify your business
• details of every other EU country in which you wish to be exempt from VAT
• the total value of your sales of goods and services in Sweden and in each other EU country during:
  • the calendar year during which you submit your application
  • the previous calendar year

Some EU countries might require you to state the value of your sales for the two calendar years prior to the year of application. The e-service will indicate whether this is necessary.

In your application, you must state the value of your sales of goods and services in euros. You calculate this value in the same way that you calculate your annual turnover.

If we approve your application, you will receive an identification decision notice from us

Once you have submitted your application, we will assess whether we can approve it. We make this assessment in collaboration with the EU country or countries in which you have indicated that you want the VAT exemption to apply.

If we approve your application, you will receive an identification decision notice from us for each EU country in which the exemption applies. We will also inform the relevant countries.

You will also receive an identification number. The same identification number will apply to all EU countries for which an identification decision has been reached. You need this identification number in order to apply your VAT exemption. If you are required to issue invoices, state this identification number on your customer invoices.

If we cannot approve your application, we will let you know why.

VAT exemption in several EU countries

If you have received an identification decision notice for one or more countries, and you want to extend your VAT exemption to include additional countries, you must submit a new application. You do this via our Swedish e-service “VAT exemption within the EU” (“Momsundantag inom EU”).

If we approve your updated application, you will receive an identification decision notice for the newly added country or countries. If we cannot approve it, we will let you know why.

Notify the Swedish Tax Agency if anything changes

You must inform us of any change in your circumstances that affects the information you have provided in your notification. For example, you must let us know if you no longer meet the requirements for VAT exemption in another EU country, or if you cease trading.

Notify us via our e-service “VAT Exemption within the EU” (“Momsundantag inom EU”).

When can we revoke your identification decision?

The Swedish Tax Agency will revoke your identification decision if:

• your annual turnover from EU sales (including Sweden) exceeds the threshold of EUR 100,000
• you inform us that you no longer apply the VAT exemption
• you inform us that you have closed down your business
• we conclude for other reasons that you are no longer running a business
• the competent authority in another EU country informs us that you are not entitled to the VAT exemption there
• your VAT exemption for another EU country is no longer applicable in that country

If we revoke all of your identification decisions, you can no longer apply the VAT exemption to sales you make to other EU countries. If we revoke one or more of your identification decisions, you can only apply the VAT exemption in the EU country or countries for which you still have an identification decision.

If you are no longer eligible for VAT exemption, we will inform the relevant EU countries of this.

Submit a special summary each quarter

Once you have received an identification decision, you must submit a special summary to the Swedish Tax Agency for each calendar quarter. You do this via our Swedish e-service “VAT exemption within the EU” (“Momsundantag inom EU”).

In this special summary, you report your sales in Sweden and in each other EU country during the calendar quarter. You calculate these values in the same way that you calculate your annual turnover.

You must continue to submit this special summary as long as you have a valid identification decision. You must submit it even if you have not sold any goods or services during a specific calendar quarter.

From early 2025, it will also be possible to appoint a representative who can submit and view previously submitted special summaries.

Report your sales in euros

You must report your sales in euros in the special summary. If you have sold goods or services in any other currency, you need to convert the amounts in question. For this conversion, you must use the exchange rate published by the European Central Bank for the first day of the calendar year.

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

Dates for submitting the special summary

You must submit special summaries for the following periods by the specified dates at the latest:

• January-March: by 30 April
• April-June: by 31 July
• July-September: by 31 October
• October-December: by 31 January

If your annual turnover from EU sales is higher than the EUR 100,000 threshold

The VAT exemption is not applicable if your annual turnover within the EU exceeds EUR 100,000 in a calendar year.

If you have one or more identification decisions and your annual EU turnover exceeds the EUR 100,000 threshold, you must notify the Swedish Tax Agency within 15 business days. Submit a notification via the “VAT exemption within the EU” (“Momsundantag inom EU”) e-service, stating that your VAT exemption no longer applies since your annual turnover from EU sales exceeds EUR 100,000. We will then revoke your identification decisions and inform the relevant EU countries.

You must submit a special summary for the quarter in which your annual turnover exceeded the EUR 100,000 threshold. In this special summary, you report your EU sales from the start of the quarter until the date on which you exceeded the annual EU turnover threshold.

If your annual turnover for a particular EU country is higher than its national threshold

If you discover that your annual turnover in another EU country has exceeded that country’s national threshold, you must notify us that your VAT exemption is no longer applicable to that country. Submit your notification via the “VAT exemption within the EU” (“Momsundantag inom EU”) e-service. We will then revoke your identification decision and inform the other EU country.

If you wish to continue selling goods or services to the country in question, you might need to register for VAT there. Contact the tax authority in that country to find out whether you need to do so.

You are not entitled to VAT deductions on purchases connected to VAT-exempt sales

You are not allowed to deduct VAT on purchases that relate to sales of goods or services that are exempt from VAT liability in another EU country.

Businesses in other EU countries can apply the VAT exemption in Sweden

Taxable persons, such as businesses, established in other EU countries can apply the VAT exemption to sales of goods or services in Sweden. A business is typically established in the country in which it is based.

In order to apply the VAT exemption, the business must have:

• an annual turnover in Sweden that does not exceed SEK 120,000 in either the current calendar year or the two preceding calendar years
• an annual turnover within the EU that does not exceed EUR 100,000 in either the current calendar year or the preceding calendar year
• both an identification decision and an identification number in the other EU country.

If you are established in another EU country and wish to apply the VAT exemption in Sweden, you must submit a notification in your country of establishment, not in Sweden. Please contact the tax authority in your country of establishment to find out how to submit the notification.