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Invoicing from Sweden

Swedish VAT (Moms) guide for service businesses

25%

Standard Rate

12%

Reduced Rate

SE

VAT Prefix

Moms

Local Name

VAT Registration in Sweden

In Sweden, VAT is called Moms (Mervärdesskatt). You register with Skatteverket (Swedish Tax Agency) to obtain a momsregistreringsnummer (VAT registration number).

Registration Threshold

Sweden requires VAT registration if your annual turnover exceeds SEK 120,000 (approximately €12,200 per TEDB). Below this threshold, you may choose voluntary registration.

Sweden has one of the highest VAT rates in the EU at 25%.

Cross-Border SME Scheme (Directive 2020/285)

Since January 2025, small businesses established in other EU Member States can apply for VAT exemption in Sweden, provided their EU-wide annual turnover does not exceed €100,000 and they meet Sweden's local threshold. Registration is via a single prior notification in the Member State of establishment.

VAT Rates

Rate type	Percentage
Standard	25%
Reduced	12%
Second reduced	6%

For the full list of reduced rate categories, see the European Commission VAT rates reference.

Invoice Requirements (Faktura)

Swedish invoices must include:

Your details

1 Business name and address

2 Momsreg.nr (SE123456789001)

3 Organisationsnummer

Client details

4 Client name and address

5 Client VAT number (if B2B EU)

Invoice details

6 Sequential invoice number

7 Invoice date + delivery date

8 Description of services

Amounts

9 Amount excluding Moms

10 Moms rate and amount

11 Total including Moms

Invoicing clients in Sweden regularly?

Invoxo applies the correct VAT treatment for Swedish invoices automatically.

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Cross-Border Invoicing

To EU Businesses (B2B)

For B2B services to other EU countries, the omvänd betalningsskyldighet (reverse charge) applies. Invoice at 0% Moms.

Required invoice note

"Omvänd betalningsskyldighet / Reverse charge"

You should verify that your client is a taxable person — the standard way to do this is by checking their VAT number through VIES.

To EU Consumers (B2C)

For most services to consumers in other EU countries, charge Swedish Moms (25%). For digital services, you may need to register for OSS and charge the destination country's VAT rate.

Outside the EU

Services to clients outside the EU are outside the scope of Swedish Moms. Invoice without VAT.

Required invoice note

"Tjänst utanför EU / Service outside EU scope"

How Invoxo handles this

Invoxo validates EU VAT numbers via VIES automatically when you add a client. Based on the validation result, it applies the correct omvänd betalningsskyldighet treatment for EU B2B sales. All required invoice notes are added to your fakturor automatically.

Learn more about VIES validation →

Swedish VAT Number Format

Swedish VAT numbers follow the format: SE + 12 digits (organisationsnummer + "01").

Example

SE123456789001

The first 10 digits are based on your organisationsnummer (organization number), followed by "01" for the main VAT registration.

Common questions

What is the Swedish VAT number format? ⌄

Swedish VAT numbers follow the format SE + 12 digits (your organisationsnummer + 01). For example, SE123456789001. The 01 suffix indicates the main VAT registration.

How does omvänd betalningsskyldighet work? ⌄

Omvänd betalningsskyldighet (reverse charge) applies to B2B services to other EU countries. You invoice at 0% Moms, and the client accounts for VAT in their country.

What are the faktura requirements? ⌄

Swedish invoices (fakturor) must include your organisationsnummer, VAT number, client details, invoice date and number, service description, and amounts with Moms clearly shown.

Is there a threshold for VAT registration? ⌄

Businesses with annual turnover under SEK 120,000 (approximately €10,500) may be exempt from VAT registration. However, most service businesses exceed this and must register.

Disclaimer: This guide covers common scenarios for service businesses invoicing from Sweden. For complex situations, confirm requirements with your revisor.