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If a Swedish VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required. These may also be known as recapitulative statements. This is in addition to the regular Swedish VAT return or Swedish Intrastat.
If a Swedish VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Swedish border, then this may have to be reported in the ESL. There is no reporting threshold. The ESL should include the VAT number of every business customer established in another EU country and the value (in SEK) of the supplies made to those customers during the reporting period.
In Sweden the frequency with which ESLs are required to be submitted will depend on the type of supply. For supply of goods, monthly filing is required if the value of the supply exceeds SEK500,000 in the current or any of the preceding four quarters. Quarterly filings may be made if the value of goods supplied is below this level. For supply of services, quarterly filings are the rule. In the case of mixed supply of goods and services the rules on reporting frequency regarding goods apply.
ESLs may be submitted either in paper using Form SKV 5740, or online. The deadline for paper submissions is 20 days following the end of the reporting period. For online submissions it is 25 days following the end of the relevant reporting period.
There may be a fine of up to SEK1,000 for late Swedish ESL filings.
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