Sweden
Vat Registration Threshold Domestic Businesses SEK 120,000 (increased from SEK 80,000 as of 2025)
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required
Standard Vat Rate 25%
Reduced Vat Rates 6%, 12%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold
Exemptions And Special Schemes Small business exemption option at SEK 120,000 turnover
Compliance Requirements Quarterly VAT returns