Registration process
OSS/IOSS registration process for taxable persons
Electronic registration for the One Stop Shop (OSS) special schemes, designating Sweden as the Member State of Identification, is available via the Swedish Tax Agency.
Additional information on how to apply
IOSS registration process for intermediaries
Intermediaries can also register via the Swedish Tax Agency.
Appointment of a tax representative for registration within the Union OSS
Not required.
Refusal of registration
If the Swedish Tax Agency denies your request for registration, you will receive a written decision that may be appealed.
You may request a review of our decision by sending an email to onestopshop
skatteverket [dot] se (onestopshop[at]skatteverket[dot]se). Please indicate the following in the subject line: “Request for review of application to use the special scheme.”
Include the following information:
- Taxpayer Identification Number (TIN) could be a personal identity number or corporate identity number
- Reference number of the decision from the Swedish Tax Agency
- How and why you request that our decision be changed
The Swedish Tax Agency reserves the right to request objective evidence to substantiate any claims and to verify that the individual requesting the review is authorized to act on behalf of the taxable person.
If you are not satisfied with the outcome of the review, you may lodge an appeal with the Administrative Court. The appeal should be addressed to the Administrative Court but must be submitted to the Swedish Tax Agency. Unless there are exceptional circumstances, the Swedish Tax Agency must first review its decision. If we do not amend the decision in accordance with your request, we will forward your appeal to the Administrative Court.
Invoicing
In general, under the OSS/IOSS schemes there is no obligation for the supplier to issue an invoice provided for by European VAT legislation. Member States may in their national legislation require an invoice in the following cases:
Member States may not in their national legislation require an invoice in the following cases: Intra-EU distance sales of goods, by taxable persons established or not established in the EU (including deemed suppliers), under the Union OSS (Article 220(1), point (2) of the VAT Directive). However, where a taxable person, opts to issue an invoice in these cases, the invoicing rules of the Member State of identification shall apply |
Invoicing
Under Swedish VAT legislation, no derogations have been introduced from the main rule in the VAT Directive that applies to taxable persons using the special schemes. Consequently, the general rule applies whereby there is no requirement to issue an invoice for supplies to non-taxable persons (B2C transactions).
VAT returns
Formalities in the submission of the VAT return
Report One Stop Shop special scheme VAT returns electronically via the Swedish Tax Agency:
Instructions regarding how to report: Report and pay VAT through the One Stop Shop
Corrections to returns after the three-year period
General approach to corrections beyond the standard period
In accordance with Swedish legislation, corrections to VAT returns are permitted beyond the expiry of the three-year window. Taxable persons maintain the right to request an amendment, provided the application reaches the Swedish Tax Agency by the end of the sixth year following the calendar year in which the year of the reporting period ended.
Send the request for amendment along with supporting documentation that substantiates the requested change to: 'onestopshopskatteverket [dot] se (onestopshop[at]skatteverket[dot]se)' indicate in subject line: 'Request for amendment after the 3-year limit'.
Payment modalities and deadlines
Payment modalities in Member State of identification (MSID)
When you file your special VAT return through the Swedish Tax Agency’s One-Stop Shop portal, a confirmation receipt will be generated, and it will display payment information. Providing all the details needed to facilitate an accurate payment to the Swedish Tax Agency’s designated EURO account. Payment shall be made in euros (EUR).
The payment information will include a payment reference. This reference must be provided when making your transfer to ensure the payment is correctly linked to the relevant VAT return and reporting period.
More information regarding payment: Report and pay VAT through the One Stop Shop
Additional payment-related procedures in the Member State of consumption (MSCON)
Late payment penalties are not imposed.
Applicable payment deadline
Value added tax (VAT) reported in a special VAT return must be paid to the Swedish Tax Agency no later than the deadline for submitting the return.
Please be advised that the payment due date for VAT is not extended or affected by weekends or public holidays. It is therefore essential to ensure that your payment is initiated in time.
Please note that the date on which the funds are credited to the Swedish Tax Agency's account is the deciding factor in determining whether the payment has been received on time. We recommend accounting for bank processing times to avoid any late payment consequences.
Payment Facilitation and Support for Arrears
In Sweden, there are no "discounts" on the tax amount itself, as tax must be levied in accordance with the law (the principle of legality).
With regard to VAT liabilities arising under the special schemes, Swedish legislation provides for the possibility to grant a postponement of payment in certain circumstances. A postponement of payment may be granted where there is a dispute concerning the amount of VAT due, or where the taxable person liable to pay VAT has requested a review of, or lodged an appeal against, the decision determining the VAT liability, provided that immediate payment would result in significant adverse effects for the liable person or would otherwise appear unreasonable. In such cases, the Swedish Tax Agency shall grant a postponement of payment.
The postponement of payment period shall be determined to a maximum of three months after the date of the decision in the matter that gave rise to the postponement of payment.
Where it can be assumed that the VAT will not be paid within the prescribed time limit, a postponement of payment in cases involving a dispute concerning the VAT amount due, or where a review has been requested or an appeal has been lodged, may be granted only where appropriate security is provided for the payment of the VAT. The requirement to provide security does not apply where the amount concerned is relatively insignificant, where it can be assumed that the tax or fee will not ultimately be payable, where the postponement concerns certain special charges, or where there are other special reasons to not provide security.
A postponement of payment shall also be granted in respect of certain special charges, such as tax surcharges, revocation fees, account fees, documentation fees, reporting fees, platform fees, report fees, crypto fees and control fees, where the person to whom the charge relates has requested a review of or has lodged an appeal with the administrative court.
In these cases, the postponement of payment shall apply until the Swedish Tax Agency or the administrative court has issued its decision, or for a maximum period of three months following the date of that decision.
General payment relief based on extraordinary reasons is not legally possible, as the standard provisions for such relief have been excluded from applying to these specific schemes.
No enforcement measures may be initiated in respect of amounts covered by a decision granting a postponement of payment.
Reimbursements
As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?
No.
Reimbursement threshold as Member State of consumption
No threshold.
Release from payment of insignificant amounts of VAT
No.
Refund of deductible VAT by non-EU established trader
A taxable person not established in the EU with Sweden as Member State of identification (MSID) may claim input VAT incurred in Sweden by submitting a refund application directly to the Swedish Tax Agency using a special paper form, 'Application regarding VAT-refund', SKV 5801.
- The application must be signed by the taxable person or an authorised representative.
- The application must be accompanied by supporting documentation, including:
- Original invoices relating to acquisitions (including underlying invoices where referenced),
- Import documents issued by the Swedish Customs Authority for imported goods,
- Any additional documentation required to assess the right to a refund
For more information see: Refund of VAT to foreign businesses established outside the EU
Penalties for non-compliance (as Member State of consumption)
Failure to register and late registration
No.
In principle the failure to register or late registration via the One Stop Shop the taxable person may be required to register for VAT in Sweden in accordance with the general rules.
Non-compliance with accounting obligations
No VAT-specific rules and VAT-related accounting obligations penalties but non-compliance may lead to a discretionary assessment aswell as a tax surcharge.
For not fulfilling the accounting obligations in Bokföringslagen (1999:1078), the Swedish Accounting Act, reference may be found in Chapter 11, 5 § of Brottsbalken (1962:700), the Swedish Criminal Code, sanctions are applicable.
Non-submission and late submission of VAT returns
No.
If a taxable person is liable to submit a VAT return and has failed to do so, Swedish legislation allows the VAT due or the taxable amount to be determined at an amount that appears reasonable in light of the information available in the case (discretionary assessment). The same applies where the VAT due or the taxable cannot be reliably calculated due to deficiencies in, or inadequacies of, the documentation underlying the VAT return.
Incomplete and incorrect VAT returns
Incomplete or incorrect VAT return may lead to a discretionary assessment aswell as a tax surcharge.
If, on the basis of an investigation, it is concluded that a VAT return has been incorrectly submitted. This could also result in a tax surcharge for the provision of incorrect information.
The tax surcharge may differ depending on the error. If the VAT has been under-calculated the tax surcharge rate is 20% of the VAT due after correction. Late declaration of VAT as in it should have been declared in an earlier reporting period is subject to a tax surcharge at a rate of 2 or 5% of the VAT due after correction.
Non-payment and late payment of VAT
Any debt as a consequence of non payment can be transfered over to Kronofogden, the Swedish Enforcement Authority for recovery.
Late payments may incur interest cost.
Time of supply – chargeability
Deferment and Cash Accounting Scheme
Swedish legislation apply the general rules according to the VAT Directive (Directive 2006/112/EC) when VAT becomes chargeable. When the import scheme is used for the supply of goods imported from a territory outside the EU, the chargable event occurs at the time the payment has been accepted. A payment is considered accepted when the company or the intermediary has received the payment confirmation, the message of payment authorization, or a commitment to pay from the customer.
Continuous supplies
The chargeability of VAT in the context of supplies of goods or services that are carried out on a continuous basis for more than one calendar month, the supply or transfer is deemed to take place at the end of each calendar month until it ceases.
Reminder Messages
Reminder messages are sent by e-mail. E-mail address of the sender is onestopshopskatteverket [dot] se (onestopshop[at]skatteverket[dot]se).
Contact information of the service if in doubt about the reliability of the reminder message. Call 0771-567 567 within Sweden or + 46 8 564 851 60 if abroad.
Send the Swedish Tax Agency a message thru our website, in swedish or in english.
Exclusion and Appeals
Appeal procedures
Review decision
Under Swedish VAT law, the Swedish Tax Agency must reconsider decisions on exclusions under the special schemes upon request by the taxable person, in case of appeal, or where other grounds exist. A request for reconsideration must be submitted in writing within two months from the date of the decision.
As a general rule, reconsideration is not permitted where the matter has already been decided by an administrative court. However, reconsideration may be allowed upon request if a final court decision conflicts with later case law from the Supreme Administrative Court.
Where the Tax Agency reconsiders a exclusion decision on its own initiative to the detriment of the taxable person, the new decision must be issued within two months. Reconsideration in favour of the taxable person is not subject to this time limit.
Appeal
Under Swedish VAT law, decisions on exclusion under the special schemes may be appealed to the administrative courts by the taxable person concerned or by the public representative (allmänna ombudet) at the Swedish Tax Agency.
An appeal must be submitted within two months from the date on which the decision was issued.
The appeal procedure is governed by relevant provisions of the 67th chapter, 19-22, 28-32 och 34-36 §§ Skatteförfarandelagen (2011:1244), The Tax Procedures Act, including rules on how appeals are handled in the administrative court system.
In summary those provisions cover:
67 ch. 19-22 §§, skatteförfarandelagen (2011:1244) - Mandatory Reconsideration by the Tax Agency (Obligatorisk omprövning)
- Before an appeal is sent to the court, the Tax Agency must promptly reconsider its own decision.
- If the Tax Agency agrees entirely with the appellant and changes the decision to match the request exactly, the appeal automatically lapses
- If the Tax Agency modifies the decision but not exactly as the appellant requested, the appeal remains active and is automatically considered to apply to the new, modified decision.
- If the appeal does not lapse, the Tax Agency is obligated to hand over the appeal along with all relevant documents in the case to the competent Administrative Court (Förvaltningsrätten).
67 ch. 28-32 §§, skatteförfarandelagen (2011:1244) - Appealing Court Decisions (Överklagande av domstols beslut)
- An appeal against a judgment from an Administrative Court (Förvaltningsrätt) or the Administrative Court of Appeal (Kammarrätt) must generally be submitted within two months from the day the party was notified of the decision.
- To have a case heard by the Administrative Court of Appeal (Kammarrätten), a leave to appeal (prövningstillstånd) is required.
67 ch. 34-36 §§, skatteförfarandelagen (2011:1244) - New Claims and Handover by the Court (Nya yrkanden och överlämnande)
- As a main rule, the administrative courts should not be the first instance to decide on a tax issue. If an appellant introduces a new claim or issue in court that the Tax Agency has not yet assessed, the court can hand over (överlämna) that specific question to the Tax Agency for an initial reconsideration.
Steps after exclusion/de-registration
Where a taxable person ceases to use the OSS/IOSS but continues to carry out taxable activities in Sweden, they must register for VAT in Sweden.
More information: Starting up business in Sweden
Other rules
Use and Enjoyment
Under Swedish VAT law, certain services are not subject to VAT in Sweden where they are used and enjoyed entirely outside the EU, in order to avoid double taxation.
Example:
A transport service purchased by a taxable person established in Sweden is normally considered supplied in Sweden. However, if the transport takes place entirely between two locations in a non-EU country, the service is regarded as supplied outside Sweden and is therefore not subject to Swedish VAT.
Bad Debt relief
Bad debt relief is available in Sweden, however, such an adjustment is only permitted where the bad debt has been “established” (konstaterad kundförlust).
In this context, a bad debt is considered established when it can be objectively demonstrated that payment will not be received. This typically requires that reasonable collection measures have been taken and that the debtor’s inability to pay is confirmed, for example through insolvency proceedings, enforcement measures, or other clear evidence that the claim is wholly or partially uncollectible.
A not "established" claim of bad debt also called "unsecure claim" can fall within the provision of bad debt relief, provided that the claim is older than a normal credit period and in case of unsuccessful recovery actions.
Additional obligations deemed necessary for collecting VAT and preventing evasion (anti- avoidance measures)
Sweden has not implemented any rules or anti-avoidance measures by virtue of Article 273 of the VAT Directive that may directly impact supplies of goods and services reported in the OSS /IOSS schemes.