1. VAT in Europe
3. VAT in Sweden
5. ESL Returns in Sweden

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.

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.

• Frequency of filing ESL returns in Sweden

• • Monthly
    If you report intra-Community supplies of goods, and when you report intra-Community supplies of both goods and services.
  • Quarterly
    Intra-Community supplies of services. Upon request, if you report intra-Community supplies of goods when the total value does not exceed the threshold of SEK 500 000 in the current or any of the previous four quarters.

• Due Date of ESL returns in Sweden

• • Submitted on paper
    20th day of the month following the reporting period
  • Submitted electronically 
    25th day of the month following the reporting period.

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.

Penalties on Swedish ESL returns

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