VAT Registration in Sweden

One of our most sought-after services is VAT registration in Sweden, which is why, to meet clients’ demands, we help in such an endeavour.

Quick Facts
We offer VAT registration services (Yes/No)	Yes, our lawyers in Sweden offer these services
Standard rate	25%
Lower rates	12%, 6%, 0%
Who needs VAT registration in Sweden	Companies that offer goods or services in Sweden that are subject to VAT, for example small companies which have a minimum annual turnover of 30,000 SEK must pay the VAT.
Time frame for VAT registration in Sweden(approx.)	3-4 weeks
VAT for real estate transactions	VAT at 25% is payable only if the landlord chooses to charge VAT
Exemptions available (Yes/No)	Yes, healthcare, education and financial services
Filing period	Monthly and quarterly filings are required
VAT returns support (Yes/No)	Yes, you can get support from our lawyers in Sweden
VAT refund availability (Yes/No)	Yes, for EU and Non-EU companies. Contact our lawyers in Sweden for their services
Local tax agent required (Yes/No)	No
VAT refund	Sweden allows tourists and others who purchase goods within Sweden for export to receive a refund of any VAT taxes paid
Who collects VAT	Swedish Tax Agency
Documents for VAT registration in Sweden	A certificate of incorporation, A copy of the passport (for sole traders only), A power of attorney for the fiscal representative (if applicable)
VAT number format	Country code +12 characters (SE 123456789012)

Who is required to register for VAT in Sweden?

• Companies and natural persons carrying out economic activities subject to the value added tax;
• Non-commercial entities, among which public authorities and holding companies, involved in commercial activities.

Businesses must specifically register for VAT in the following circumstances:

1. perform the distribution of goods or services subject to the VAT tax;
2. make a purchase of products within the EU;
3. get services for which there is a VAT obligation;
4. provide services for which the customer must pay VAT.

For further assistance with VAT registration, you are encouraged to get in touch with our attorneys in Sweden.

Here is also our infographic on VAT registration:

What are the activities leading to VAT registration in Sweden?

The following:

• the supply of goods and services on Swedish territory;
• intra-community supply of goods from an EU country;
• self-supply of goods or services;
• import of non-EU products into Sweden.

Are foreign companies required to register for VAT in Sweden?

Yes, such companies must register for VAT from the first sale of goods or supply of services in Sweden.

What are VAT registration requirements for foreign companies in Sweden?

There is no minimum VAT registration threshold for international companies doing business in Sweden that are VAT/GST/Tax registered in their home state.

The international tax offices of the Swedish Tax Agency in Malmo or Stockholm receive the original, signed application from foreign businesses applying for a Swedish VAT number.

Is there a minimum VAT registration threshold for foreign companies in Sweden?

No, there is not.

Are foreign companies required to appoint fiscal representatives for VAT purposes in Sweden?

Non-EU/EEA companies are required to do so. Exceptions apply to Norway and Iceland.

What are the mandatory VAT registration thresholds for domestic companies in Sweden?

Domestic companies are required to register for VAT:

• upon exceeding an annual turnover of SK 120,000 (approx. EUR 11,000);
• when exceeding EUR 10,000 for EU distance sales.

Is voluntary VAT registration available in Sweden?

Yes, it is. However, Swedish companies that register voluntarily must maintain their VAT payer status for a minimum period of 2 years.

What are the documents required to register for VAT in Sweden?

The following documents are required from resident and non-resident taxpayers:

• the standard application form;
• a Trade Register Extract or company Registration Certificate issued in the past 6 months;
• copy of the Articles of Association and proof of operations in Sweden (contracts, invoices);
• VAT liability certificate for foreign companies;
• ID/passport for natural persons and sole traders;
• power of attorney, if a fiscal representative is appointed.

How long does it take to obtain a VAT number in Sweden?

It can take between 3 and 6 weeks.

The procedure can be completed during the business registration procedure when the application for the VAT number can be filed with the Swedish Tax Agency.

What is the format of a Swedish VAT number?

The format used in Sweden is the prefix SE followed by 12 digits, for instance: SE123456789123.

Here is also a short video:

What are the 2026 VAT rates in Sweden?

• 25% standard rate;
• 12% reduced rate for accommodation services, restaurant and catering services, basic food and non-alcoholic beverages;
• 6% reduced rate for newspapers and books (paper and electronic formats), cultural and sports entrance, passport transports;
• 0% pharmaceutical products, aircraft fuel, sea vessels, intra-community products, exports.

If you need guidance on the value added tax or other levies imposed in Sweden in 2026, do not hesitate to contact us. We are at your disposal with a variety of legal services.