Fiscal Representative in Sweden

Both EU and non-EU companies doing business in Sweden are required to register for VAT in this country. The main difference between them is that for the latter enterprises it is also necessary to appoint a fiscal representative.

Below, we present the main requirements associated with having a fiscal representative in Sweden and who can offer such a service. If you are considering setting up a business here, you can first rely on our Swedish lawyers for guidance with the registration.

Legal obligation to appoint a fiscal agent in Sweden

Designating a tax representative in Sweden is required by law. This is applicable to any non-EU-based business that conducts transactions that are subject to Swedish taxation, including:

• importing goods from non-EU states to Sweden;
• exporting products from Sweden to countries outside the EU;
• supplying goods from EU member states for use in Sweden;
• B2B trade of goods from Sweden to EU member states;
• B2C trade of goods and services, including through marketplaces, with Swedish citizens.

The Swedish Tax Administration penalizes businesses that do not designate a tax agent.

If you are not sure if you need to appoint a fiscal representative, feel free to address our law firm in Sweden for advice.

Quick Facts
Purpose of fiscal representation in Sweden	A fiscal representative in Sweden is typically required for non-resident businesses for VAT purposes.
Who needs a fiscal representative?	Non-EU businesses that are required to register for VAT in Sweden, and certain EU businesses with specific needs.
Main functions of a fiscal representative	Act as an intermediary between the tax authorities and the foreign company, ensuring compliance with Swedish tax laws.
Fees for fiscal representation	Fees vary based on the complexity of services provided, typically involving VAT filings and tax-related matters.
Tax authority notifications	Fiscal representatives are responsible for notifying the Swedish Tax Agency (Skatteverket) of any changes in the business or tax situation.
Registration process for fiscal representative	The fiscal representative must submit an application to the Swedish Tax Agency (Skatteverket) to be formally appointed.
Documentation required for fiscal representation in Sweden	Proof of business registration, Tax identification numbers, Power of attorney, if applicable.
VAT registration requirement	Non-resident companies involved in Swedish business transactions must appoint a fiscal representative for VAT registration.
VAT reporting	The fiscal representative submits VAT returns on behalf of the non-resident business.
Liability of the fiscal representative	The fiscal representative is liable for the taxes owed to the Swedish tax authorities if the business fails to comply.
Requirements for fiscal representative	Must be registered in Sweden and familiar with Swedish tax regulations.
Risks of not appointing a fiscal representative	Without one, foreign businesses risk non-compliance, fines, and penalties for incorrect VAT filings or tax issues.
Term of fiscal representative appointment	Fiscal representation is typically valid for the duration of the VAT registration; changes in business status require re-evaluation.
Appointment termination process	A fiscal representative can be removed by the business if no longer required, but the Swedish Tax Agency must be notified.
Assistance	Our specialized agents can offer relevant support in terms of fiscal representation.

Who can offer fiscal representation services in Sweden?

Both a Swedish accountant and accounting firm can act as a fiscal representative for non-EU enterprises. The designated agent will act as a representative before the regional VAT authorities.

The main aspect to consider is that the Swedish fiscal representative bears the responsibility of completing all VAT-related duties.

You can also rely on our local accountant for tax representation services in Sweden.

Can EU companies use a fiscal representative?

It is not necessary for businesses located in EU states to designate a VAT representative. However, they may designate such an agent to handle the tax requirements on their behalf in order to ease their interactions with the local tax authorities.

Feel free to address our lawyers in Sweden for guidance and tailored solutions, no matter if you own an EU or non-EU company.

Duties of a Swedish fiscal agent

These are the main responsibilities of a fiscal representative in Sweden:

• registering the company for VAT, but also enrolling it for taxation (when required);
• confirming that, for EU VAT purposes, the company is properly registered with the appropriate tax authority;
• making sure currency rates, VAT rates, return filing dates, and invoices are respected;
• drafting and filing up VAT returns and any further paperwork that may be required;
• preserving documents in accordance with the directives and specifications provided by the Swedish tax authorities;
• handling any fines, penalties, or other charges related to the import of products.

The obligations of a tax representative are essentially the same, even if the company is an EU or a non-EU one.

Do not hesitate to request the support of our Swedish lawyers if you have unclarities related to fiscal representation.

VAT compliance requirements in Sweden

Here are the main aspects to consider when it comes to filing VAT statements in Sweden:

• if a company’s yearly turnover is subject to VAT and exceeds SEK 40 million, it must file periodic VAT reports on a monthly basis;
• if a company’s annual income subject to VAT is less than SEK 40 million, it must file VAT returns on a quarterly basis;
• the VAT return must be electronically submitted between the 1^st and the 12^th of the month following the return period;
• large enterprises with a turnover over SEK 40 million must file VAT reports on the 26^th of the month after the return period.

Feel free to contact us if you need fiscal representation services in Sweden.