Documentation Index
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Sweden’s tax system is administered by the Swedish Tax Agency
(Skatteverket). As an EU member state, Sweden follows the EU VAT Directive
with locally adapted rates.
Moms (Mervärdesskatt) applies at standard, reduced, and heavily reduced
rates. Exports and certain financial and healthcare services are exempt.
Businesses are identified by their Organisationsnummer (organization number),
a 10-digit number validated with the Luhn algorithm. The Swedish VAT number
uses the format SE followed by the 10-digit organization number plus “01” as
check digits. Individuals may be identified by their Personnummer (personal
identity number, format YYMMDD-XXXX) or Samordningsnummer (coordination
number for non-residents, where the day component is offset by 60). Sole
proprietorships use the owner’s personal number as their organization number.
E-invoicing via PEPPOL BIS Billing 3.0 is mandatory for all B2G transactions
since April 2019. F-tax (F-skatt) registration indicates that a business
handles its own tax payments, exempting customers from withholding obligations.
Reverse charge applies in specific sectors (construction, metals, waste) and
for cross-border transactions within the EU. Simplified invoices may be used
for transactions up to 4000 SEK.
Base Details
| Key | Value |
|---|
| Tax Country Code | SE |
| Currency | SEK |
| Base Time Zone | Europe/Stockholm |
Tax Categories
| Code | Name | Title |
|---|
VAT | VAT | Value Added Tax |
VAT Rates
| Rate | Keys | Name | Percents | Description |
|---|
general | standard | General Rate | 25.0% | |
reduced | standard | First Reduced Rate | 12.0% | |
super-reduced | standard | Second Reduced Rate | 6.0% | |
