VAT in Sweden 2026
VAT in Sweden operates as either moms or mervärdesskatt. For a Polish company, it may be relevant for sales to Sweden, warehousing, imports, e-commerce, B2B services, or transactions that cannot be settled through reverse charge.
This guide covers 25%, 12%, and 6% VAT rates, VAT registration, declarations, import, OSS, VAT refunds, and common risks. For more in-depth coverage, refer to articles on VAT registration in Sweden and VAT declarations in Sweden.
VAT in Sweden 2026 – the most important concepts for a Polish company
Swedish VAT must be assessed on a transactional basis. The mere fact that the customer is from Sweden is not sufficient. The key question is whether a given sale is taxable in Sweden and who is responsible for settling the tax.
Swedish VAT
Moms albo mervärdesskatt appears in invoices, correspondence with Skatteverket and VAT declarations.
Skatteverket
The Swedish Tax Office is responsible for, among other things, VAT registration, tax declarations and refunds.
Tullverket
Swedish Customs. When importing, it is necessary to determine whether VAT is reported on the declaration or through customs clearance.
Reverse charge
It may transfer the VAT settlement to the buyer, but only after checking the place of taxation, the buyer's status and exceptions.
Taxenlight advises
Don't judge VAT in Sweden by the customer's country. Judge it by the flow of goods, place of service, buyer status, import, warehouse, and who is responsible for settling the tax.
VAT rates in Sweden 2026 – 25%, 12% and 6%
Sweden has three main VAT rates. As of April 1, 2026, food sales, including takeaways, are generally subject to a 6% rate, while restaurant and catering services remain subject to a 12% rate. The reduced rate for food is valid until December 31, 2027.
Food or restaurant service?
When selling food, a distinction must be made between the sale of the product itself and the restaurant or catering service. As of April 1, 2026, food and takeaways are generally subject to a 6% rate, while consumption combined with service and restaurant facilities may still be subject to a 12% rate. Check the official VAT rates and Skatteverket's announcement about the change in the food rate.
When does a Polish company have to analyze Swedish VAT?
The obligation may arise without a Swedish company, office and employees if the company performs taxable activities in Sweden and it is the company that has to settle the tax.
Warehouse or fulfillment
Goods in Sweden may require local delivery, registration, invoices and VAT returns before sale.
Import to Sweden
It is necessary to determine the importer, EORI, customs clearance, right of deduction and method of settling import VAT.
Services with local exception
Real estate, assembly, construction, events, passenger transport or catering may not operate like standard B2B.
B2C e-commerce
OSS can help with sales shipped from Poland, but does not solve sales from a Swedish warehouse.
B2B sales
Reverse charge requires verification of the buyer's status, transaction type and exceptions.
EU VAT number
Using a Swedish VAT number may result in declarations, EC Sales List and archiving obligations.
When might a foreign company need a Swedish VAT number?
Registration is required when a foreign company performs VAT-taxable activities in Sweden and the company, not the buyer, is responsible for paying the tax. The Swedish VAT Office (Skatteverket) states that VAT registration applies to the sale of goods or services subject to VAT in Sweden, on which the company is responsible for paying the tax.
In practice, check registration when:
- sale of goods located in Sweden,
- Swedish warehouse, fulfillment or local stock,
- import and further sale in Sweden,
- B2C sales outside the scope of OSS,
- real estate services in Sweden,
- a transaction where reverse charge does not work.
A Polish company with small sales in Sweden can, in some cases, benefit from the EU SME exemption. The exemption is not automatic: it requires prior notification to the relevant authority in the country of establishment, obtaining an EX number, and meeting the threshold of SEK 120,000 in turnover in Sweden and EUR 100,000 in total turnover in the EU. Sales covered by the exemption do not entitle to a VAT deduction. The detailed procedure is described in our guide to VAT registration in Sweden; see also the official rules for the SME exemption.
We are deliberately not describing the procedure here
The complete RUFS procedure, SKV 4632, documents, VAT representative, F-tax and data change belong to a separate guide: VAT registration in Sweden.
This makes this article a decision-making map, and registration details are not mixed up with declarations and rates.
Not sure if you need a Swedish VAT number?
We can review your warehouse, import, OSS, reverse charge and reason for any registration before submitting your application.
Obligations after obtaining a Swedish VAT number
VAT registration in Sweden may trigger the obligation to submit a VAT return and, for relevant intra-EU transactions, a VAT return . Tax periods, deadlines, zero-value declarations, corrections, form fields, payments, and penalties are described in the VAT Returns in Sweden guide .
Already have a Swedish VAT number?
Detailed reporting rules and deadlines can be found in a separate declaration guide.
Reverse charge in Sweden – when does the buyer settle VAT?
Reverse charge means that the buyer, not the seller, settles the VAT. Swedish materials use the terms omvänd betalningsskyldighet or omvänd skattskyldighet.
When might mechanism matter?
- for standard B2B services for Swedish VAT payers,
- for selected transactions of a foreign seller,
- for part of the sale of goods to a VAT-registered buyer,
- for certain construction services, if conditions are met.
Reverse charge does not work automatically
Exceptions may apply to real estate services, admission to events, passenger transport, restaurant and catering services, and short-term transport rentals.
Taxenlight advises
Reverse charge isn't a reason to skip VAT analysis. It's the result of analysis. First, you check the tax location, buyer status, transaction type, and exceptions, and only then issue an invoice without Swedish VAT.
Import VAT in Sweden – Skatteverket or Tullverket?
Import VAT applies to goods entering Sweden from outside the European Union. It's crucial to determine who the importer is and whether they are VAT registered in Sweden.
Importer with VAT
If a company is registered for VAT and imports goods for business purposes, the import of VAT is generally settled in the VAT return.
Importer without VAT
If the importer is not registered for VAT in Sweden, import VAT may be paid to Tullverket upon customs clearance.
Cash flow and documents
Accounting for imports in a declaration can improve cash flow, but requires the correct importer, EORI, customs documents and right of deduction.
OSS and B2C sales to Sweden
OSS can be useful for B2C sales to consumers in Sweden if the goods are shipped from another EU country and the company meets the conditions of the procedure.
When can OSS be enough?
Most often, when a Polish company sends goods from Poland to consumers in Sweden and settles cross-border B2C sales through the One Stop Shop procedure.
When is OSS not enough?
For sales from a Swedish warehouse, imports to Sweden, local domestic sales and transactions requiring a Swedish VAT number.
Do you sell B2C to Sweden?
We will separate sales that can be settled via OSS from transactions that require local VAT analysis.
VAT refund from Sweden for foreign companies
A foreign company can apply for a refund of Swedish VAT if it incurred VAT on business-related purchases and was not obliged to register VAT locally for the period in question.
EU companies
An EU company submits an electronic application through the tax administration of its country of residence. The application must be submitted no later than September 30 of the calendar year following the refund period. See the Skatteverket procedure for EU companies.
Companies outside the EU
A non-EU company submits the application directly to Skatteverket, generally using form SKV 5801. The application must be received no later than 30 June of the calendar year following the refund period. See Skatteverket's procedure for non-EU companies.
The return does not replace the declaration
If a company was or should have been registered for VAT in Sweden, VAT should normally be settled through a local declaration rather than the refund procedure.
Penalties and common VAT errors in Sweden
The most common errors result from automatic assumptions: either that every sale to Sweden requires registration, or that every B2B sale works via reverse charge.
No registration
The risk of VAT arrears may arise when a company carries out locally taxable activities but has not obtained a Swedish VAT number.
Incorrect rate
The distinction between the 6% rate on food and takeaways and the 12% rate on restaurant and catering services requires particular scrutiny.
Incorrect reverse charge
An invoice without Swedish VAT is only valid if the conditions for applying the reverse charge are met.
No reporting
After registration, obligations may also apply during periods without sales. Deadlines and penalties should be checked in the declaration.
How to check VAT obligations in Sweden?
It is best to start with a simple process that separates the VAT rate from registration, declaration, import and OSS.
Set transaction type
Goods, services, imports, warehouses, e-commerce or local projects.
Check your place of taxation
Not every sale to a Swedish customer is taxed the same.
Determine buyer status
VAT payer, consumer, marketplace, EU contractor or non-EU entity.
Check who settles VAT
Seller, buyer, importer or OSS procedure.
Rate registration
If VAT is to be settled by the seller, check the Swedish VAT number.
Set up reporting
Momsdeklaration, payments, import VAT and possible EC Sales List.
Collect documents
Invoices, customs documents, warehouse reports, VIES confirmations and payments.
Close the formalities
After the sale is complete, check for data updates and deregistration.
Are you entering the Swedish market?
Taxenlight can help you determine if you need VAT registration in Sweden, how to report declarations, import, OSS and reverse charge, and how to reduce the risk of errors before your first invoice.
VAT in Sweden 2026 – key conclusions
VAT in Sweden requires verification of the rate, place of taxation, buyer status, import, warehouse, and who pays the tax. Only from this map can it be determined whether registration, declaration, or OSS is required.
The stakes are just the beginning
25%, 12% and 6% must be attributed to specific sales, not to the entire company model.
The magazine changes its analysis
Goods sold in Sweden often involve local VAT obligations before sale.
Reverse charge requires conditions
It does not work automatically for every B2B transaction and has important exceptions.
Import depends on the importer
A VAT-registered entity usually settles import VAT differently than an unregistered importer.
OSS does not replace everything
Helps with selected B2C sales, but not with Swedish warehouse and local sales.
Process beats improvisation
The best protection is a map of transactions, documents, deadlines and the person responsible for VAT.
FAQ: VAT in Sweden 2026
How much is VAT in Sweden in 2026?
The standard VAT rate in Sweden is 25%. From April 1, 2026, food and takeaways are generally subject to a 6% rate, while restaurant and catering services remain subject to a 12% rate.
What is VAT called in Sweden?
In Sweden, VAT is called moms or mervärdesskatt. These terms may appear in official documents, declarations, correspondence with the Swedish Tax Agency, and invoices.
When is food subject to the 6% rate and restaurant services to the 12% rate?
From April 1, 2026, food and takeaway sales are generally subject to a 6% rate. The 12% rate continues to apply to restaurant and catering services when customers receive additional benefits enabling on-site consumption.
Does reverse charge work in Sweden?
Yes. Reverse charge may apply to selected B2B transactions where the buyer settles the VAT. However, it is not an automatic mechanism for every sale to a Swedish company.
Can OSS replace local VAT registration?
OSS can replace local registration for selected B2C sales shipped from another EU country, but not for sales from a Swedish warehouse, imports or local transactions requiring a Swedish VAT number.
Can a Polish company benefit from the SME exemption in Sweden?
Yes, if it meets the conditions of the SME regime, including the limits of SEK 120,000 in turnover in Sweden and EUR 100,000 in total turnover in the EU. The exemption requires prior notification in Poland and obtaining an EX number; it is not automatic.
Who settles import VAT in Sweden?
If the importer is VAT registered in Sweden and imports goods for business purposes, the import VAT is generally accounted for in the VAT return to the Swedish Tax Agency (Skatteverket). If the importer is not VAT registered, the import VAT may be paid to the Swedish Tax Agency (Tulverket).
How does a foreign company recover VAT from Sweden?
An EU company submits an electronic application through the tax administration of its country of residence, while a non-EU company submits an electronic application directly to Skatteverket. The refund procedure does not replace a local VAT return if the company is required to be registered in Sweden.
