Sweden

VAT Basics

What are the VAT rates in Sweden?

Sweden has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.

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VAT Sweden Rates by goods and services

The standard VAT rate is 25%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.

The first reduced VAT rate is 12%. This reduced rate applies to certain food products, hotel accommodations, restaurant and catering services, shoe repair, leather goods, clothing, and bicycles, among others.

In addition, there is a reduced VAT rate of 6%. This reduced rate applies to passenger transport, intellectual property, cultural services (except cinema), books, and newspapers, among others.

Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies.

Finally, some supplies are VAT exempt, such as health services, pharmaceuticals, and financial services, among others.

To confirm the VAT rate applicable to your product or service in Sweden, we recommend that you contact us.

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Swedish VAT deduction limits

Generally, Swedish VAT can be deducted as long as it is incurred for business purposes and all formalities are met.

The following deduction rules apply:

The input VAT incurred in the following supplies cannot be recovered: purchase of motor vehicles (refundable if intended to be sold or leased, used for passenger transport, driving license education, and transportation of deceased persons); and in general, concerning private expenses.

• Input VAT for the purchase, lease, repair, and fuel for vans with a weight higher than 3,500 KG and trucks is 100% deductible.
• Input VAT for car repair and fuel, and 50% of rental cars used for business are deductible.
• Input VAT for hotel accommodation is 100% deductible.
• Reasonable entertainment costs, including food and drinks, to the extent the cost excluding VAT does not exceed SEK 300 per person is 100% deductible.
• Input VAT on training, conferences, fairs and exhibitions usually is 100% deductible.
• Input VAT for advertising is 100% deductible.
• Input VAT for mobile phone expenses is 100% deductible.
• Input VAT for business gifts with a maximum value of SEK 180 is 100% deductible.

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Swedish Statute of Limitations

The statute of limitations is the period in which the authorities can go back to investigate a tax liability. This is normally the same period in which a taxpayer can go back to request a tax credit.

The statute of limitations in Sweden is six years. This means that both the taxpayer and the tax authorities can request the review of previous reporting periods up to six years prior to the current year.

Similarly, the time limit for taxpayers to request a tax credit is six years in Sweden.

You can find an overview of the statute of limitations in Europe under the following link.

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Swedish Tax Point Rules

The tax point is the time when VAT becomes due in a transaction.

• General rule: Tax point arises when the goods are at the customer’s disposal or when the service is completed. If the total price is paid prior to those moments, then the tax point changes to the moment when receiving the payment.  
• Prepayments: In case of prepayments of all or part of the agreed price, the tax point is shifted to the moment when receiving the prepayment. VAT is due at the end of the VAT return period in which the payment was received.
• Continuous supply of services: Sweden has no specific provisions, so the general rule applies. Only for continuous supplies of cross-border services where the customer is liable to report VAT in Sweden and no payment was performed during more than one year the tax point is deemed at the end of each calendar year.
• Intra-Community transactions: VAT is due when issuing the invoice and no later than the 15th of the month following the physical dispatch of the goods.
• Import: Tax point arises when the goods are released for free EU circulation (customs cleared or outside the customs suspension regime).
• Vouchers: these are instruments for which there is an obligation to accept it as consideration for a supply of goods or services. There are two types of vouchers: “single-purpose vouchers” (SPV) and “multi-purpose vouchers” (MPV). For SPV, the place of supply of the goods or services to which the voucher relates and the VAT due on those goods or services are known when the voucher is issued, and the tax point arises on the transfer of the SPV. This is, when the SPV is used as a means of payment, the supply of goods is made, and/or services are completed when an SPV is transferred. A MPV is a voucher other than a single-purpose voucher. A transfer of an MPV should be considered outside the scope of VAT, while the supply of goods or the provision of services in return for a multi-purpose voucher is regarded as a supply subject to VAT.

VAT due should be distinguished from VAT payable. VAT is due when the tax point occurs. VAT is payable between the day after the end of the reporting period and the due date to submit and pay the VAT return.

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VAT registrations and simplifications in Sweden

When do I need a Swedish VAT number?

Generally, a foreign business must register for VAT in Sweden as soon as a taxable supply is made. The following are the typical examples of taxable transactions:

• Domestic supply of goods not reverse charged: A supply of goods located in Sweden where the supply is not subject to reverse charge requires a VAT registration of the supplier.
• Supply of services not reverse charged: Foreign businesses supplying services on which Swedish VAT is due must register for VAT. These services are exceptional, as the general B2B rule applies.
• Export: Exporting goods to non-EU countries requires a VAT number before the export is made.
• Intra-Community acquisition: Acquiring goods from another Member State where all conditions for intra-Community movements are met requires the customer to register for VAT.
• Intra-Community supply: Supplying goods from another Member State is also a taxable transaction that obliges the supplier to register for VAT.
• Distance sales: When applicable in case the Seller has not joined OSS. See the E-commerce manual for more information.

Voluntary registration is possible in Sweden. That is, foreign companies can register for VAT and opt to tax their domestic supplies made to established companies, even if they do not perform any other taxable transaction in the country. A typical scenario where this option is an advantage for businesses would be where a company performs domestic purchases followed by domestic sales to established companies. By opting to tax the domestic sale, instead of applying reverse charge, they will register voluntarily for Swedish VAT, hence being able to deduct domestic purchases VAT in the VAT returns. Domestic sales will charge VAT to a Swedish customer. Therefore, in principle, such businesses could deduct input VAT via VAT return. Find here more information about VAT registrations in Sweden.

A backdated registration is also possible. Such backdated registration is required when a business applies for a Swedish VAT number late.  In this case, all missed VAT returns are due, and, if applicable, all corresponding VAT payments should be made.

There is no registration threshold for foreign non-established companies in Sweden. For these businesses, registration is required before the first taxable transaction is made in Sweden. However, small established companies can avoid a VAT registration if the annual turnover is below the exemption threshold of SEK 80,000 (this threshold increased from SEK 30,000 to SEK 80,000 on 1 July 2022). This link provides further information from Swedish authorities on the VAT exemption for SMEs.

A limited VAT registration does not exist in Sweden. Such registration refers to the obligation of obtaining identification purposes and obligations outside VAT returns (e.g. Submitting ESL and Intrastat returns). Swedish VAT registration always implies submitting VAT returns, irrespective of the transaction flow performed by the taxpayer.

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Fiscal Representation Requirements in Sweden

Most non-EU businesses must appoint a fiscal representative when registering for VAT purposes in Sweden, except companies from Norway, the Åland Islands, Iceland, the Faroe Islands, and Greenland. The tax representative must be approved by the competent tax office and be a person or company established in Sweden. The fiscal representative is not jointly and severally liable to the taxpayer for its tax debts in Sweden.

EU businesses can register directly for VAT purposes. This means that the company’s legal representative can sign the registration form without any local Swedish involvement.

A fiscal representative or customs agent may also be required when performing certain customs-related transactions.

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Swedish VAT groups

Where more than one taxable person established in Sweden, meeting the eligibility criteria, is closely bound by financial, economic, and organizational links, these companies may create a VAT group and be treated as a single taxable person for VAT purposes in Sweden.

The eligibility criteria for forming a VAT group are the following:

• Companies that are under the supervision of the Swedish Financial Supervisory Board (Finansinspektionen) and supply exempt financial services or exempt insurance services;
• Companies whose main activity is to supply goods or services to companies falling under the previous activity; and
• Companies in “an agency relationship” – a commissionaire or a principal company in such a commissionaire structure for Income Tax purposes.

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As regards the VAT group conditions, financial links exist when the same person or business directly or indirectly holds more than 50% of the shares of a member. Organizational links refer to the standard management of different members, either directly or indirectly. Economic links exist where the purpose and activity of the members have the same object and goal and benefit the group as a whole.

In addition, the following VAT grouping rules apply in Sweden:

• Only companies established or with a permanent establishment in Sweden may form a VAT group.
• VAT grouping is voluntary in Sweden.
• The start and cease dates of the VAT group depend on the decision of the competent tax office, upon request of the applicant companies.
• Intra-group transactions are disregarded for VAT purposes. Still, they must keep records of these transactions.  
• Every group member is jointly and severally liable for the VAT debts and penalties of the entire group.
• There is no minimum period for a VAT group in Sweden.
• When the VAT group is formed, it is assigned a unique registration number (ten digits) and VAT registration number (twelve digits).

You will find here the official information about VAT groups in Sweden.

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Consignment and call-off stock in Sweden

The EU introduced an EU wide simplification for call-off stock scenarios that all EU Member States must implement. This simplification allows businesses to operate under a consignment stock structure without having to VAT register in the destination country. Sweden has implemented this simplification.

Have a look at our dedicated article about EU call off-stock simplifications.

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Bad Debt Relief in Sweden

Bad debt relief is available in Sweden.

When you have accounted for VAT and paid that VAT to Swedish tax authorities on invoices unpaid by your clients, the process to recover that VAT in Sweden is simple.

When a customer has not paid an invoice on which VAT has been accounted by the supplier in its VAT return, bad debt relief is available. The condition is that the supplier has sufficient evidence that the relevant bad debt is irrecoverable and that the customer has no financial resources to pay the debt. This may be the case if the client is insolvent, bankrupted, under insolvency procedures, when the Swedish Enforcement Authorities have recently made attempts at debt recovery, or generally if the payment is irrecoverable based on facts and actions made by the claimant. The supplier must be able to prove these circumstances.

The process to recover this VAT is simple. There are no time limits, thresholds, or specific applications to be made. The adjustment is made by reducing the output VAT in the VAT return of the reporting period when the bad debt is confirmed. In the VAT return, you report the reduction of sales subject to VAT in box 05 and the reduction of outgoing VAT in any of boxes 10-12, depending on which VAT rate applies in your case.

It is important to note that the initial VAT return should not be corrected.  Bad debt must be recovered using the same VAT rate as stated on the unpaid invoice. Have a look at the official information here.

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Customs and VAT warehouses in Sweden

Customs or bonded warehouses are available for goods that have not cleared customs in the EU (T1). VAT and excise duties are not due when these goods are directly placed in the Customs warehouse. As soon as they exit this regime, these amounts are due. Sales within the customs warehouse are zero-rated.

VAT warehouses are available for cleared goods (T2). These goods have already paid customs duties. The conditions are similar to those of Customs warehouses. The goods allowed are those included in Appendix V of the VAT Directive. In addition, the following goods may also be subject to this suspension regime: certain wood items, gold, iron and steel product and non-ferrous metal.

You can find additional information about tax on imports and special regimes of VAT and customs warehouses.

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VAT Special Schemes

Cash Accounting Scheme in Sweden

Cash accounting regime is available in Sweden.

• Only small businesses with an annual turnover below EUR 350,000 (approximately SEK3.7 million) can apply to account for this scheme
• Under this scheme, businesses can account for VAT on all supplies when part or all the payment is received, but, in any event, not later than 180 days from the time the goods or services were supplied.
• Similarly, input VAT is only claimed on an invoice-paid basis rather than invoice-received.
• The company loses the right to apply this scheme from the month following the end of the calendar quarter when the thresholds for small taxable persons are exceeded.

Have a look at our dedicated article about Cash Accounting Scheme.

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Travel Agents Margin Scheme or TOMS

Country specifics: if conditions are met, travel companies may have to charge VAT on their profit margin taxation concerning journeys within the European Union. The taxable margin is the difference between the total amount paid by the traveler or customer (VAT excluded) and the actual costs for goods and services that benefit the traveler directly, and that were purchased from other taxable persons by the travel company. The margin is subject to VAT at the standard rate.

This regime is also known as profit margin taxation (VMB).  The following general rules apply to the margin scheme:

• This is a mandatory tax scheme when conditions are met.
• Travel services scheme must not be used when the travel company produces part of the services or goods.
• The tax base here is the same as the profit margin excluding VAT.
• The customers must be private individuals or other entities not VAT registered.
• If the customer is another taxable person, the VMB on travel services is optional. The general VAT rules might also be applied.
• These rules may only be applied to trips within the European Union countries. When the trip is made both within the EU and outside EU countries, the VMB can only be used for the part of the travel service that refers to supplies in the EU.

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Have a look here at the official information of this scheme in Sweden.

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Reverse charge in Sweden

Reverse charge for non-established companies in Sweden

According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on domestic supplies made by non-established businesses. Sweden has introduced this optional reverse charge for domestic supplies of goods and services to customers VAT registered in Sweden.

Domestic reverse charge applies when a non-established supplier supplies goods or services to a VAT-registered business in Sweden.

Conditions to apply the domestic reverse charge on supplies made by non-established companies are the following:

• The foreign supplier does not have a fixed establishment in Sweden that intervenes in the transaction.
• The foreign supplier has not opted to be liable to VAT on the supply – voluntary registration.

Regarding the customer, it is not relevant if it is established or VAT registered. Even when the customer is not VAT registered, reverse charge applies, hence requiring this customer to register and account for VAT.

Find here official information about reverse charge in Sweden.

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Swedish Reverse Charge on Specific Goods and Services

Domestic reverse charge may also apply to certain goods with different conditions. This regime is often introduced on products that are more likely to be used for carousel fraud purposes.

Swedish domestic reverse charge applies to the goods and services listed below:

• Supplies of construction works.
• Supplies of greenhouse gas emissions allowances.
• Supplies of gold material and investment gold, under certain conditions.
• Supplies of waste and scrap of certain metals.
• Supplies of mobile phones, integrated circuits, game consoles, tablets, and laptops between taxable persons, if the supply exceeds SEK 100,000 per invoice

In each of the sections below we provide further information about the corresponding service or product.

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Supplies of construction work

• Scope: Reverse charge applies on supplies of construction services. It includes ground and foundation Works, building and construction works, construction installations, finishing of buildings, and rental of construction and construction machinery with the driver.
• Customer requirements: it is required that the customer is a company that is not providing construction or ancillary services temporarily.
• Supplier requirements: supply of goods in scope to customer meeting certain conditions.

Therefore, the VAT registration of the customer is mandatory in case of performing local purchases of construction work, and meeting the above conditions for reverse charge. This reverse charge mechanism applies even if the customer is a foreign company. Find here the official information about this reverse charge.

Supplies of greenhouse gas emissions allowances

• Scope: Reverse charge applies on supplies of greenhouse gas emission rights. The allowances referred to are those covered in Article 3 of Directive 2003/87/EC.
• Supplier and customer requirements: taxable persons who are or must be registered for VAT in Sweden.

Therefore, the VAT registration of the customer is mandatory in case of performing local purchases greenhouse gas emission rights. This reverse charge mechanism applies even if the customer is a foreign company. Find here the official information.

Supplies of gold material and investment gold

• Scope: In general, reverse charge applies to supplies of gold. The product must fall under the categories established by the rule: i) Gold materials or semi-finished products with a fineness of at least 325 thousandths; ii) Investment gold provided that the seller is voluntarily liable to tax on the turnover of investment gold according to Chapter 3. Section 10(b) ML.
• Supplier and customer requirements: taxable persons who are or must be registered for VAT in Sweden.

Therefore, the VAT registration of the customer is mandatory in case of performing local purchases under the current scope. This reverse charge mechanism applies even if the customer is a foreign company.  Learn more about this reverse charge scenario.

Supplies of waste and scrap of certain metals

• Scope: For reverse charge to apply, the product must fall under the categories established by the rule: i) waste and scrap of iron, steel, copper, nickel, aluminum, lead, zinc, tin, and other base metals; ii) remelting ingots of iron and steel; iii) waste and scrap of galvanic elements, batteries, and electric accumulators.
• Supplier and customer requirements: taxable persons who are or must be registered for VAT in Sweden.

Therefore, the VAT registration of the customer is mandatory in case of performing local purchases under the current scope. This reverse charge mechanism applies even if the customer is a foreign company.

Supplies of certain IT equipments

Scope: Reverse charge applies on supplies of mobile phones, integrated circuits, game consoles, tablets, and laptops between taxable persons if the supply exceeds SEK 100,000 per invoice. The specific goods under this rule are the following:

• Mobile phones, that is to say, devices that have been manufactured or adapted for use on an authorized network and at specified frequencies, whether or not they have any other use;
• Integrated circuit devices, if these have not been integrated into end-use products
• Game consoles, tablets, and laptops.

Customer requirements: the customer must be a taxable person, already VAT registered for VAT in Sweden.

Supplier requirements: taxable person that is not under the margin scheme regime in Sweden.

Therefore, the VAT registration of the customer is not mandatory in case of performing local purchases under the current scope, but it applies only if the customer is already VAT registered in Sweden. Learn more about this particular reverse charge scenario.

Also, have a look at the official information about reverse charge in Sweden.

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VAT Returns in Sweden

Frequency of VAT returns

All registered businesses in Sweden must file VAT returns monthly, quarterly, or annually.

Swedish VAT returns are filed monthly when the taxable turnover for the year is estimated to exceed SEK 40 million (circa 3.6 million EUR). If the estimated turnover is below this amount, VAT returns may be filed quarterly.

Finally, if the total amount of taxable turnover does not exceed SEK 1 million, the company is allowed to file VAT returns annually.

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Frequency of filing Swedish VAT returns

Find here the official information published by the Tax Authorities.

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Due Dates of Swedish VAT returns

The following due dates apply to Swedish VAT returns:

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VAT Payments in Sweden

The deadline for making VAT payments in Sweden is the same deadlines as for the submission of the VAT return.

Foreign companies’ VAT payments are made via bank transfer to the Swedish tax authorities.

The personal or corporate identity number must be stated on the payment reference. It is important to check the bank details before making the payment and ensure that the payment reference included is correct.

The payment reference used when making the bank transfer must include the organization registration number, generally referred to as OCR, and referensnummer in the paper VAT return form.

Find here and here additional information about VAT payments.

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VAT Refunds in Swedish VAT returns

When a company is in a refund position in a Swedish VAT return, the VAT credit is automatically repaid to the Swedish bank account previously communicated to the tax authorities. If such a bank account is not communicated, your credit is kept in the taxpayer's tax account.

There is no box in the VAT return to choose if request the VAT credit or carry it forward to the next period.

VAT refunds can be paid into foreign bank accounts once these are communicated to the Swedish tax authorities. In Marosa´s experience, you will need to make a separate VAT refund request each time you are due to receive your funds in a foreign bank account.

If your company wants to receive the VAT refund of the credit on the tax account, the procedure may vary depending on the way of filing:

• Online services set up and Swedish bank account for reimbursement: in this case, you must register online your company’s bank details and request the payment.
• Paper filing and/or foreign bank account for reimbursement: VAT refunds to foreign bank accounts can only be made upon request, and the application must be submitted by sending original documents by post to the tax office.

In case you do not have a foreign bank account where to receive the VAT credit, it is possible to request the Swedish tax authorities to issue a cheque.

Finally, for established companies with a registered bank account on the Swedish online system, the VAT credit is usually refunded automatically to their bank accounts.

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How to inform the Swedish tax authorities about your foreign bank account?

To communicate your foreign bank account to the Swedish authorities, you must submit the following documents:

• A written request for the VAT refund containing the bank details (IBAN, BIC, the name, and the address of the bank). The writ must be signed by the company’s legal representative/s or authorized signatories.
• Certificate from the Trade Register of the company, issued in the country of establishment, and confirming the authority of the person signing the letter. The certificate must be stamped and signed by the registration authority or by a notary and not be older than one month by the time for the payment request is sent.
• Bank certificate. You must also include a letter from your bank no older than six months, confirming that the company is the bank account holder. The document must be signed by the bank and contain contact information.

Find here the official information.

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Nil and Corrective Swedish VAT returns

If there are no transactions to be reported in a given period, a nil VAT return must be submitted. There are no specific requirements other than including 0.00 in the final VAT position. It is important to indicate 0.00 in the box of your final VAT position. Otherwise, if that box is left empty, Swedish authorities will consider the VAT return as not submitted.

Where there is a change in the output or input VAT reported in a given period, a corrective VAT return must be filed replacing the return previously submitted. Therefore, a completely new VAT return must be completed and submitted for the same reporting period;

• You should request a new VAT return from the Tax Agency for the period incorrectly reported.
• You must submit a new complete VAT return for the same period to the tax office.

Please consider that in some cases, where only minor changes are required, the tax office may register the changes for you in the system upon request. Find here more information about VAT return corrections.

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VAT Penalties in Sweden

Find here more information about the interest rates.

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ESL Returns in Sweden

Swedish ESL returns

In Sweden, two separate forms apply to ESL returns, one for ESL of goods and another one for ESL of services. Each form has a different filing frequency (see frequency below).

ESL returns in Sweden are known as Periodisk sammanställning för varor och tjänster. In English, ESL returns are also known as ECSL, European listings or List of IC operators.

The tax authorities often reconcile these returns with the information received from other EU countries; it is, therefore, important to report accurate and timely information. Find here additional information.

Have a look at our general article about ESL returns.

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Due date and frequency of ESL returns in Sweden

ESL returns for the intra-Community supplies of goods are filed on a monthly basis.

If the total value of intra-Community supplies does not exceed the threshold of SEK 500,000 during the current natural quarter or any of the previous four quarters, and upon request to the tax office, the frequency of filing may be changed from monthly to quarterly. The application form for the change to quarterly periodicity is called “Ansökan, Periodisk Sammanställning” (SKV 4853), but you can also apply for this change via electronic services.

ESL returns submitted for the intra-Community supplies of services must be filed every quarter.

ESL including intra-Community supplies of goods, monthly filing is mandatory. In case a company reports both, intra-Community supplies of goods and services, the amounts for services should also be reported monthly.

Swedish ESL returns are due by the 20th day of the month following the reporting period when sent in paper form, and by the 25th when submitted electronically. If the due date falls on a Saturday, Sunday, or public holiday, the date is shifted to the next working day.

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Frequency of filing ESL returns in Sweden

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Due Date of ESL returns in Sweden

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Nil and Corrective ESL Returns in Sweden

In case there are no transactions to be reported in a given period, a nil ESL return is NOT required in Sweden.

If you have declared incorrect details in a Swedish ESL return, you should file and submit a corrective ESL return for the same reporting period:

• You do not need to fill in the entire ESL list again, but only the lines of details that you need to modify or add, and also the correct value of deliveries of goods and the value of triangulations in these lines.
• If only a line should be deleted, enter SEK 0 as the value for that VAT registration number.
• You can undertake this correction on the form for the current period or in a letter containing similar details.
• If you file the EU sales list electronically, you can of course also make corrections and additions in the same way.

Tax authorities will contact you in case you have submitted an ESL return with information that is incorrect, incomplete, or needs clarification. For example, in case one of the VAT numbers introduced is not valid in VIES.

Find here additional information.

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Penalties on Swedish ESL returns

If the ESL return is submitted late, you risk receiving a penalty of SEK 1,250.

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Intrastat Returns in Sweden

Frequency of filing and due date of Intrastat returns in Sweden

Like in most EU countries, Swedish Intrastat returns are filed monthly. They follow the calendar month.

The due date to file these returns is the 10th working day of the following month. If this due date falls on a Sunday or public holiday, the date is shifted to the next working day. Saturdays are considered as working days for Intrastat purposes.

The amounts must be reported in SEK currency. Find here the Intrastat calendar.

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Intrastat thresholds in Sweden

The following annual Intrastat thresholds apply in Sweden (calendar year):

Sweden does not have detailed Intrastat returns. All Intrastat filings are simplified. Some countries require detailed intrastate returns when exceeding a given threshold, these returns often require more granular data such as statistical value, harbor, etc.

These thresholds are computed annually according to the calendar year. Once the threshold is exceeded, a calendar year needs to be completed under the threshold in order to stop filing these returns. For example, if a company exceeds the threshold in March 2023 on arrivals, Intrastat returns for arrivals are due until December 2024. These thresholds are calculated according to the invoice value.

Have a look at our Overview of Intrastat threshold and at Intrastat:Complete Guide.

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Specific Intrastat scenarios in Sweden

The transactions reported in the Intrastat return are usually standard sales from one taxable person to another. However, several scenarios have specific reporting requirements.

Each type of movement of goods is reported in Intrastat returns according to a “Nature of transaction code.”  For example, code 11 is used for a standard sale between two parties with change of ownership on the goods traded; also, distance sales of goods have a specific nature of transaction code (code 12).

You will find here the updated Nature of Transaction Codes.

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Nil and Corrective Intrastat Returns

If there are no transactions to be reported in a given period, a nil Intrastat return must be filed in Sweden.

Data reported in the Intrastat return that was incorrect at the time when the return was submitted must be corrected.

For minor corrections when the value amended is below SEK 50,000 (original value), a corrective Intrastat return is not required.  However, a correction form must be used to correct, for example, a return submitted with the wrong commodity code or country code or any other significant error concerning the net mass or the supplementary units.

The reporting period to be corrected is the month to which the correction relates. For each item that is corrected, all information must be provided. The invoiced value is the new value that replaces the original value. Negative values cannot be reported.

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Intrastat Penalties in Sweden

Penalties may be imposed for late filing of Intrastat reports or errors or omissions in the data reported. However, in practice, penalties are rarely imposed immediately. A reminder is sent to the trader requesting to submit the Intrastat return.

If a penalty is assessed, the authorities consider several factors (such as the size of the business and its turnover) in determining the amount to pay.