Sweden VAT registration threshold
Sweden VAT registration threshold is 120000 SEK, in force since 1 Jan 2025, cited to Skatteverket (official page, quoting 18 kap. ML). Last checked against the official source on 8 Aug 2026.
Official source: Skatteverket (official page, quoting 18 kap. ML) · Last checked 2026-08-08 · source fingerprint
The turnover at which VAT/GST registration becomes compulsory in Sweden, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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curl -i https://euroref.dev/v1/se/vat-registration-threshold
# 402 Payment Required + x402 quote; pay it with x402-fetch, x402-axios or any x402 client
# History: https://euroref.dev/v1/se/vat-registration-threshold/history?from=2020-01-01
# Provenance: https://euroref.dev/provenance/se/vat-registration-threshold| Current value | 120000 SEK |
|---|---|
| In force from | 2025-01-01 |
| Official source | Skatteverket (official page, quoting 18 kap. ML): 'Företagets årsomsättning är högst 120 000 kronor under det aktuella kalenderåret' and not exceeded 'under något av de två närmast föregående kalenderåren'; on crossing: 'ditt företag ska ta ut moms från och med försäljningen som gjorde att företaget överskred årsomsättningsgränsen' |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Three-year test on calendar/tax years: annual turnover within Sweden must not exceed SEK 120,000 in the CURRENT year, and must not have exceeded SEK 120,000 in EITHER of the TWO immediately preceding years (18 kap. 4 § mervärdesskattelagen: turnover 'högst 120 000 kronor under det aktuella kalenderåret' and not exceeded 'under något av de två närmast föregående kalenderåren'). SECOND LIMB: No separate second figure domestically — but the two preceding years each carry the same SEK 120,000 limb, so a single good year blocks the exemption for the next two years. For EU-established users of the Swedish exemption there is the additional EUR 100,000 Union annual-turnover cap. NON-ESTABLISHED SUPPLIERS: Before 2025 the exemption was reserved to persons established in Sweden; since 1 January 2025 (SFS 2024:942, transposing Directive (EU) 2020/285) a business established in another EU Member State may apply the Swedish exemption after notifying its home tax authority and receiving an identification decision (EX number), subject to the dual cap quoted by Skatteverket: 'Företaget får varken ha en årsomsättning inom Sverige som överstiger 120 000 kronor eller en årsomsättning inom EU som överstiger 100 000 euro.' Businesses established outside the EU get no threshold — they are liable and must register from the first taxable Swedish supply for which they are the taxable person. IMPORTED DIGITAL SERVICES: No threshold for inbound digital services: a non-EU supplier of B2C electronically supplied services owes Swedish VAT from the first sale (non-Union OSS or direct registration); EU-established suppliers apply the Union OSS once past the EU-wide EUR 10,000 TBE/distance-sales micro-threshold. The 18 kap. exemption cannot be claimed by a supplier with no Swedish or EU-SME-scheme establishment footing. Traps: (1) The look-back is TWO prior years, not one — stricter than most EU two-limb tests; an engine modelling only prior+current year wrongly grants the exemption in the year after a temporary spike. (2) No grace on crossing: VAT is due starting WITH the sale that pushes turnover past SEK 120,000 (that whole sale is taxable), not from the next period. (3) The exemption applies automatically to eligible businesses whether or not VAT-registered; registered businesses must apply to Skatteverket to use it, and de-registration is not required to be exempt. (4) Voluntary taxation (frivillig beskattning) remains available e.g. for property letting. (5) History: SEK 30,000 (2017) → 80,000 (1 July 2022) → 120,000 (1 Jan 2025). (6) The statutory text (18 kap. 4 § ML, SFS 2024:942) was corroborated via svenskforfattningssamling.se (PDF, binary retrieved) and Skatteverket rättslig vägledning citing '18 kap. 4 § ML'; www4.skatteverket.se blocked automated fetch ('Request Rejected'), so the operative quotes above are from Skatteverket's public page, which loaded. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
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Other Sweden series: Policy interest rate (styrräntan) · Late-payment interest (dröjsmålsränta) · Statutory default interest (dröjsmålsränta) · Value added tax (mervärdesskatt, 'moms') · National minimum wage · Public holidays · Consumer price inflation (KPI, year-on-year) · corporate tax rate · Withholding tax rates · Personal income tax (statlig inkomstskatt på förvärvsinkomster) · Statutory social-insurance contributions · Riksbank SEK exchange rates · Tax filing deadlines
The same figure elsewhere: Switzerland · Türkiye · Ukraine · United Kingdom · Austria · all 34