Vat on imports

Imported goods are subject to VAT, known as VAT on imports. Make your payments to the Swedish Tax Agency if you are registered for VAT. Make your payments to Swedish Customs if you are not registered for VAT.

VAT amounts to 25% for most goods. VAT on food is 12%; on many cultural goods, such as newspapers and books, it is 6%.

Import VAT is calculated based on the taxable amount at the time of importation. It is the sum of:

The customs value of the goods
Any customs duties and state taxes other than VAT.
Additional costs such as shipping and insurance costs up to the place of destination in the EU to which the goods will be shipped. (Information on additional costs is not provided by Swedish Customs)

Are you registered for VAT?

VAT registered companies pay VAT to the Swedish Tax Agency. Companies not registered for VAT pay VAT to Swedish Customs.

Consult the EU-system VIES for information about your company´s VAT registration status.

Find out how to register VAT on imports - the Swedish Tax Agency.

Basis for VAT reporting

The invoice date (date of issue) on the customs invoice determines the period in which you must report VAT to the Swedish Tax Agency. There are three main ways to compile the imports to be reported in a given period.

Swedish Customs online service for VAT reporting

As an importer, you can use the online service to view the customs values and import duties determined for the import declarations your company has submitted.

VAT Reporting online service

Customs invoices

The customs invoice constitutes the formal basis for the amounts set by Swedish Customs. These amounts shall be included in the tax base for VAT together with any additional costs.

The customs invoice is sent to the party specified as the payer in the import declaration. If, for example, you use a customs representative who is responsible for payment, the representative will receive the customs invoice.

To be responsible for payment to Swedish Customs, you must have an authorisation for deferment of payment and, if necessary, a collective guarantee, and you must be specified as the party responsible for payment by the representative.

Customs invoices

Import declarations

Each import declaration contains information about customs value and duties and can therefore be used to compile the amounts on which you must report VAT.