Sweden VAT registration threshold

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.

Get it programmatically

curl https://euroref.dev/v1/se/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/se/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/se/vat-registration-threshold

Other Sweden series: Policy interest rate (styrräntan) · Value added tax (mervärdesskatt, 'moms') · National minimum wage · Public holidays · Consumer price inflation (KPI, year-on-year) · corporate tax rate · Personal income tax (statlig inkomstskatt på förvärvsinkomster) · Riksbank SEK exchange rates