Sweden introduced its value added tax (VAT) system in 1969, ahead of its accession to the European Union (EU). As an EU member state, Sweden’s VAT regime is fully aligned with EU VAT principles and standards under the EU VAT Directive.
Swedish VAT (locally known as Mervärdesskatt, or Moms) is governed primarily by the Swedish VAT Act (Mervärdesskattelagen) and related regulations and is administered by the Swedish Tax Agency (Skatteverket). Skatteverket is responsible for issuing administrative guidance, processing VAT registrations and returns, overseeing digital reporting requirements, and enforcing compliance with Swedish VAT law.
Businesses carrying out taxable activities in Sweden — whether resident or nonresident — must comply with Swedish VAT obligations. This includes registering for VAT when required, applying the appropriate VAT rates, issuing VAT-compliant invoices, maintaining accounting and VAT records, and filing periodic VAT returns in accordance with Swedish tax rules.
