Where do I find the information I need to report VAT to the Swedish Tax Agency?
The VAT tax base is calculated based on the customs value and any customs duty and other charges paid to Swedish Customs. In certain cases, other costs should also be included. If you have any questions regarding calculation of the VAT tax base, and what costs you should include, please contact the Swedish Tax Agency.
To be able to calculate the VAT tax base, the importer will need information on the customs value established and any customs duty and other charges paid to Swedish Customs. The way to receive this information differs between importers making their own declarations and importers employing a customs agent to make the declarations:
- When the importer makes the declaration on their own behalf they will find the information in the customs bill.
- When an agent makes the declaration and the importer receives the customs bill, the importer will find the information in the customs bill.
- When an agent makes the declaration and the agent receives the customs bill, the agent should provide the importer with the information.