Sweden VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even if no taxable activities take place, a nil VAT return must be submitted.

Deadlines and Frecuency

The deadlines for submitting VAT returns in Sweden vary based on the reporting frequency and the taxpayer’s turnover:

• Monthly filing: by the 26th day of the following month if the turnover exceeds SEK 40 million; otherwise, by the 12th day of the second following month.
• Quarterly filing: by the 12th day of the second month following the reporting period.
• Annual filing: by the 26th day of the second month following the end of the financial year.

There is no requirement to submit a separate annual VAT return in Sweden.

If your Swedish VAT return results in a payable position, the VAT must be paid by the same deadline as the return submission. Foreign companies usually make VAT payments via bank transfer, and it is important to follow the payment instructions issued by the Swedish Tax Agency, including the correct payment reference. Marosa will provide you with updated payment instructions for every reporting period you need to make a VAT payment.

If your VAT return shows a credit position, the VAT credit is automatically refunded to the Swedish bank account previously communicated to the tax authorities. If no bank account has been provided, the credit is retained in the taxpayer's tax account until further instructions are given. Your Marosa team will facilitate more information and instruct you on the steps to follow in case you decide to claim a VAT refund.

VAT Manual

Find additional information in our VAT manual VAT returns in Sweden.

VAT Templates

Below you’ll find VAT templates available in English.