If you are liable for Swedish VAT you have to be registered for a Swedish VAT-number. Even if you are not liable for VAT in Sweden you have to be registered for VAT if you:

• Transfer goods to another country within the European Economic Area (EEA). By transfer, it is meant that you transfer goods to your operations in another EEA country without the goods changing ownership.
• Sell goods exempt from VAT to another EEA country because the purchaser refers to their VAT registration number.
• Export goods or services when you have the right to claim a deduction (the right to refund) for input VAT in Sweden. By export, it is meant that you sell goods or services to a country outside of the EEA.

When selling goods or services to a foreign company within the European Union (EU), a Swedish company does not charge VAT if the buyer is registered for VAT in his home country. When selling to a private person the Swedish company must charge VAT. When exporting goods or services to a foreign company or to private persons outside the EU, a Swedish company does not charge VAT.

When a foreign entrepreneur sells goods or performs services in Sweden, it is normally the purchaser who is liable to pay VAT if this purchaser is VAT-registered in Sweden (reverse tax liability). You do not therefore, as a rule, have to be registered for VAT in Sweden if all your customers are VAT-registered.

For sales where you have applied reverse tax liability you should neither state the VAT nor the turnover in your VAT and PAYE return. It is the purchaser who must report the VAT.

Your organization should consider this option if you are an EU or non-EU registered organization and will only be dealing with VAT-registered organizations and/or government entities in Sweden. Companies that are registered as a Representative Office (also called Liaison Office) that are not VAT registered with the Swedish Tax Authority file for VAT refunds separately from their monthly tax declaration. Aurenav can provide this service for your organization on a quarterly or annual basis.

 

Your organization must use this option if you will be engaging in activities in which VAT is required. Your organization can also choose to take this option voluntarily. You are required to be represented by an agent if you are not permanently established or resident within the EEA or in a country with which Sweden has an agreement on mutual assistance in the collection of taxes and exchange of information on taxes. Sweden has such an agreement with the Nordic countries.

The agent must be approved by the Swedish Tax Agency. In accordance with your power of attorney, the agent is accountable for the VAT and Pay As You Earn (PAYE) returns and has the right to sign your VAT and PAYE returns on your behalf. The agent will also represent you with regard to questions concerning VAT. You can download a power of attorney form (SKV 5703) from www.skatteverket.se. Aurenav can serve as your Swedish agent and will process your VAT as part of the monthly tax declaration process.