VAT registration in Sweden for your online store
VAT registration in Sweden, returns filed in Sweden and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Sweden you need a VAT number in Sweden and you must file your returns there. The service includes registration and tax compliance in Sweden: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Sweden: 25% (reduced: 12% and 6%). Sweden overhauled its packaging system in 2024 and requires distance sellers to appoint an authorised representative: it is taken into account at registration.
When you need a VAT number in Sweden
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Sweden: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Sweden and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Sweden in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Sweden at a glance
| 🇸🇪 Sweden | |
|---|---|
| Standard VAT rate | 25 % |
| Reduced rates | 12% and 6% |
| Where you register | With the Swedish Tax Agency (Skatteverket), at the foreign businesses unit. |
| What number you get | Swedish VAT number (SE, ending in 01) |
| What you file | Monthly, quarterly or annual VAT return depending on turnover. |
| Transactions with other countries | EC sales list (periodisk sammanställning) and Intrastat above the thresholds. |
| Fiscal representative | Mandatory for non-EU businesses without an agreement (the UK and Norway are exempt); included in the service. |
| Packaging and EPR | Packaging through NPA and batteries through El-Kretsen, with registration with the Swedish environmental agency. Included: see details. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Sweden
With the Swedish Tax Agency (Skatteverket), at the foreign businesses unit. File preparation, submission and follow-up until you have the number.
Returns on time
Monthly, quarterly or annual VAT return depending on turnover. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Mandatory for non-EU businesses without an agreement (the UK and Norway are exempt); included in the service. If you import, also the EORI and Intrastat.
Packaging and EPR
Packaging through NPA and batteries through El-Kretsen, with registration with the Swedish environmental agency. See EPR in Sweden.
Tax demands and regularisations
If letters arrive from the authority in Sweden, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Sweden and which channels you sell through there.
Registration
VAT registration in Sweden and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need a Swedish VAT number?
If you hold stock in Sweden and sell from there to Swedish customers.
Can I declare sales from my stock in Sweden through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Sweden for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Sweden go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.