Tullverket

VAT on imports

Imported goods are subject to VAT, known as VAT on imports. Make your payments to the Swedish Tax Authority 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% and 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:

  1. The customs value of the goods (the price paid for the goods, including costs like shipping and insurance up to the EU);
  2. Any customs duties and state taxes other than VAT;
  3. Side costs like shipping and insurance costs until the place of destination in the EU where the goods will be shipped.

Are you registered for VAT?

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

Consult the EU system VIES for information about your company’s VAT registration status

Ask questions about VAT to the Swedish Tax Authority

Taxable amount in your periodical customs bill or online

Your company will receive its taxable amount from Swedish Customs in different ways depending on whether it submits its own declaration or employs an agent.
If your company submits its own declaration and uses a permission for deferment of payment, the VAT information appears on your periodical customs bill.
If your company employs an agent to manage the declaration who uses the company’s permission for deferment of payment, the VAT information also appears on your periodical customs bill.
If your company employs and agent who uses their own deferment of payment permit and subsequently invoices your companies, the agent can view this information in Swedish Customs’ online services. The agent is then responsible for providing your company with access to this information.

Using Swedish Customs’ online services

You can view your company’s VAT information in the Momsredovisning service. Search for either an individual customs ID or a specific time period.

Using the Momsredovision service.

In some cases, your company cannot access the information in the online service. This applies if the company uses an indirect agent. An indirect agent acts as the declarant and has sole access to your company’s information. This is most common among companies established outside the EU.

More on VAT on imports

VAT-exempt imports.

Importing from outside the customs territory of the Union.

FAQ VAT on imports.

Brochure – VAT on imports (Swedish).

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