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.
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.
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.
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.
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.