FAQ - VAT on imports

The import declaration should be submitted to Swedish Customs, who determines the monetary customs value (customs value expressed in SEK). The VAT is then declared and paid to the Swedish Tax Authority via the VAT declaration. Companies not registered for VAT in Sweden should declare VAT on their imports in their import declaration, paying any VAT owed to Swedish Customs.

EORI numbers are unique registration numbers, used for all customs related activity in the EU, such as importing from and exporting to countries outside the EU. An EORI number consists of an ISO country code (2 characters) from an EU member state + max. 15 characters. An EORI number issued in Sweden consists of the country code SE + 10 characters. For economic actors established in Sweden the ten digits are usually their Corporate Identification Number (CIN) or, in the case of individuals/sole proprietors, their Personal Identity Number. For example, an EORI number may be SE 5561234711.

A Swedish VAT registration number consists of the country code SE + the Corporate Identification Number (CIN) + 01, for example SE 556123471101. You only provide this VAT registration number in import declarations (field 44) for some procedures or when an indirect agent files the import declaration for a VAT registered company. Examples of this include procedures beginning with 42 or 63, where the goods are declared in Sweden, but VAT is paid in a different member state. In this case, please submit the Swedish VAT registration number in Additional information together with the code Y040. When using an indirect agent, please use it together with code 3MSE, for example 3MSE SE556123471101.

In any other declarations than those previously mentioned, there is no need to provide the VAT registration number, as we can derive it from the EORI number.

Never enter your own VAT registration number when acting as an agent.

It is not necessary to enter the VAT registration number of the declarant, when acting as a direct agent and the goods will remain in Sweden; however, the declarant must have an EORI number.

When acting as an indirect agent and the goods will remain in Sweden, enter code 3MSE and the client’s VAT registration number in the attached documents.

When declaring using a procedural code beginning with 42 or 63 (the goods will be shipped to a different EU country after importation), please enter code Y040 and Y041 in the attached documents together with the Swedish VAT registration number and the VAT registration number in the other EU country. This applies both when acting as a direct and indirect agent.

If the declaration ends in a red channel, it means that the declaration has not been cleared and must be processed manually. A customs officer will then contact the company to establish what has gone wrong, prior to clearing the declaration and releasing the goods.

If the company is registered for VAT in Sweden and nonetheless declares VAT in the electronic import declaration, the declaration will be rejected with an error message.

Apply for an EORI number. If the company cannot receive an EORI number due to it not being established in the EU, it must hire an indirect agent.

The monetary customs value is the same as the normal customs value (which is declared using code A00), except that it should always be declared if you are registered for VAT. The reason for this is that the company always needs a customs value as a point of departure to calculate the taxable amount for VAT on imports. In cases where customs duties are charged as a percentage of the customs value, the same customs value will thus be declared twice, using code A00 and code 1MT. The reason for this is that code A00 is not always submitted, for example, for duty-free goods or goods subject to a weight-based customs duty. However, the monetary customs value should always be declared using code 1MT.

The monetary customs value, and customs duties and other charges payable to Swedish Customs should be included in the taxable amount for import VAT that your company is required to declare to the Swedish Tax Authority.

Code 1MT and code B00 cannot be combined. Code 1MT is used when the Swedish Tax Authority is the taxing authority when registering VAT. Code B00 is used when Swedish Customs is the taxing authority, e.g. for individuals and other importers not registered for VAT or when VAT is owed to Swedish Customs for other reasons.

The statistical value and the customs value are not the same. The simple explanation is that the customs value should include shipping and costs up to the point of entry at the EU external border, whereas the statistical value includes costs up to the Swedish border. The statistical value is used, among others, in trade statistics.

The periodical customs bill and notice of fixed values and fees are issued weekly.

It is compiled on a per-company basis.

The online service Underlag momsredovisning does not provide any notifications about new messages. It is up to the company or agent to enter the system and look for new information.

Regardless of whether or not Swedish Customs charge customs duty or other fees, a customs bill, as well as notices about fixed values and fees, are issued. The monetary customs value should be declared per item in the import declaration, but will be merged by customs ID in the customs bill or in the notice about fixed values and fees. If a customs bill or a notice about fixed values and fees concern more than one customs ID, the following applies. The monetary customs value is declared for each individual customs ID.

Yes, monetary customs values should always be declared in the import declaration if the company is registered for VAT, but no fees are charged in these cases. No customs bill will be issued and no information about the case is forwarded from Swedish Customs to the Swedish Tax Authority. This applies to customs procedures where the customs fee is temporarily suspended, for example temporary admission and inward processing.

The monetary customs value is the basis used by Swedish Customs to determine the size of the guarantee. If there is missing information about the customs value we also cannot charge the customs fee in cases where you for some reason do not conclude the procedure by re-exporting. In such cases, Swedish Customs issues a customs initiated declaration where we charge you such fees.

If you choose to clear part of the goods registered for inward processing you are liable for any fees that might arise. In such cases you are also required to declare 1MT with a customs value expressed in SEK as the taxable basis, as well as A00 for any customs fees.

Submit an import declaration. If you are registered for VAT in Sweden, you declare a monetary customs value (the customs value expressed in SEK), which is subsequently fixed by Swedish Customs.

Then declare VAT to the Swedish Tax Authority in your VAT declaration. If you are not registered for VAT in Sweden, please declare VAT to Swedish Customs in your customs declaration.

You are always required to submit an import declaration and clear your goods. The fact that the goods are duty-free does not mean that they are exempt from the requirement to declare them. A customs declaration should be submitted for all shipments. You are always required to submit an import declaration, even if you do not have to pay anything for your goods to Swedish Customs due to the goods being duty-free, or having been granted duty relief for some reason.

If an agent invoices the consignor for both VAT and customs duty, which is the case when the DDP terms of delivery are used, the following applies:

a) Given that the consignor is not established in the EU or Norway, the agent must act as an indirect agent.

b) If the consignor does not have a Swedish VAT number, the agent should declare customs (A00) and VAT (B00) as usual. If the company is not registered for VAT in Sweden, Swedish Customs remains the taxing authority and the agent should thus declare VAT on imports in the declaration.

c) If the consignor is registered for VAT in Sweden, the agent should declare 1MT and the monetary customs value, as well as 3MSE and the VAT registration number in the attached files, using field
44. In this case, the Swedish Tax authority is the taxing authority, and the consignor should submit a VAT declaration to the Swedish Tax Authority for the import.

If your company is registered for VAT in Sweden you declare and pay VAT on imports to the Swedish Tax Authority using your VAT declaration.

Use the online service to create a summary of fixed customs values and fees when importing. Search for either an individual customs ID or a specific time period.

Companies declaring their own imports and companies hiring an agent who declares with the company’s permit for deferment of payment receive their fixed customs value and fees decision in their customs bill, and can also view this information in the new online service.

When companies hire an agent, who declares using their own permit for deferment of payment, the customs bill is sent to the agent. The agent must thus inform the company of the contents of the customs bill with regard to the fixed customs value and fees. If the company has access to Swedish Customs online services for companies, they can use the new online service to retrieve the same information as the agent.

Companies not registered for VAT in Sweden should declare VAT in their import declaration, paying any VAT owed to Swedish Customs.

The time for reporting VAT on imports is based on the date of issue of the customs bill and the importer’s accounting period for VAT registered with the Swedish Tax Authority.

The date of issue can be found in the top right corner of the customs bill. This information can also be found in Notice of fixed values and fees, i.e. the message sent from the agent to the company when the agent is the recipient of the customs bill.

After that, the company’s normal accounting periods for VAT apply. In your VAT declaration for a given accounting period, include all imports for which the customs bill was issued for that period. For example, if you declare VAT per calendar month, include VAT on imports for all customs bills issued in January in the VAT declaration for January, etc.

Refer to the Swedish Tax Authority for questions about accounting periods.

The taxable amount for VAT consists of:

1. the customs amount of the goods according to Swedish Customs, excluding any customs duty or other state taxes or fees, and
2. any side costs, for example commission, packaging, shipping and insurance, arising inside the EU up to the place of destination.
   

Please contact the Swedish Tax Authority for more information, if you are unsure what costs to include in the taxable amount.

In cases where the company receives their own customs bill, it shows which data has been submitted by Swedish Customs to the Swedish Tax Authority. When an agent uses their credit and receives the customs bill, this information is shown on Notice of fixed values and in Swedish Customs' online services for companies, where the agent can retrieve the information electronically and subsequently forward it to the company.

Online services for companies

Given that the fixed monetary customs amount on the customs bill or in the Notice of fixed values and fees is declared per Customs ID, the customs value for each item is not shown. The simplest solution is to only declare goods with the same VAT rate in each declaration. Otherwise, you will have to enter the customs declaration to view the monetary customs value for each item.

Swedish Customs makes the customs taxation decision when importing and is responsible for verifying that the information in your declaration regarding customs value, classification etc. is correct.

Swedish Customs is not the competent authority for VAT on imports; consequently, Swedish customs cannot determine the value. Thus, the taxable amount used to determine VAT is not shown on the customs bill; instead, the companies must calculate it for themselves and declare it in their VAT declaration.

Companies must calculate and declare a monetary customs value and declare this in their import declaration, using code 1MT and the calculated customs value in the Fees field. Swedish Customs will then determine the value within the tax decision. The customs bill only shows the monetary customs amount and such fees that Swedish Customs have charges that are part of the taxable amount. The companies are responsible for monitoring any other costs to include in the value.

You need to aggregate your own customs values found in your customs bills, as well as any fees that we have charged. Add any other expenses that should be included in the taxable amount used for VAT. If you have registered to use Swedish Customs' online services for companies, there is an online service where you can select a period to view.

Online services for companies

If you forget to declare an import, you may have committed illegal importation or illegal concealment. There are three requirements for declaring VAT to the Swedish Tax Authority:

1. The importer must be registered for VAT.
2. A customs declaration for the used procedure must be submitted.
3. The goods are imported as part of operations for which the company is registered for VAT.

In the case of illegal importation or illegal concealment, the requirement to submit a customs declaration has not been met. In such case, Swedish Customs determines the debtor and charges them VAT. Given that Swedish Customs charges VAT, a penalty will be charged in addition to VAT.

The online service only shows imports where VAT is payable in Sweden. VAT for procedural codes beginning with 42 or 63 is payable in a different EU country.

The Swedish Tax Authority is the competent authority for VAT on imports. Consequently, VAT cannot be declared to Swedish Customs. Swedish Customs thus cannot include the taxable amount for VAT, as the Swedish Tax Authority is the competent authority.

You can search for the company’s VAT registration number using the VIES service, which can be accessed from the websites of the Swedish Tax Authority and Swedish Customs.

You need to consult your customs bills. It shows your fixed monetary customs value and any fees that you may have paid to Swedish Customs. If you do not receive your customs bill, and instead it is sent to your agent, the agent should ensure that you receive any information about your import that they hold.

Whichever authority was the taxing authority when the case was cleared is also responsible for any review of the case.

Swedish Customs is always the taxing authority for any shipments for which the taxing decision has been made prior to 1 January 2015.

The taxing authority handles any changes to the VAT on imports. If Swedish Customs decides to raise or reduce the customs value, and/or charge or repay customs duty, the importer declares the change in VAT to the Swedish Tax Authority, provided that the importer is registered for VAT. However, Swedish Customs will charge VAT as a supplementary debit entry for companies registered for VAT if Swedish Customs is the taxing authority. Such changes are added to the customs bill. The following matrix contains information about various scenarios that may arise during review of decisions made by Swedish Customs.

The code 1MT should be entered in the Type field and denotes the monetary customs value which is the basis for taxation. Do not declare B00 at all if the company has a Swedish VAT registration number.

The monetary customs value is the same as the customs value declared using code A00. In cases where customs duties are charged as a percentage of the customs value, the same customs value will thus be declared twice. The reason for this is that code A00 is not always submitted. However, the monetary customs value should always be declared using code 1MT.

Swedish Customs determines the monetary customs value, which is shown on the customs bill. The company can then use the monetary customs value and any fees charged when declaring tax to the Swedish Tax Authority.

The 1MT and B00 code cannot be combined. Code 1MT is used when the Swedish Tax Authority is the taxing authority for companies registered for VAT. Code B00 is used when the Swedish Customs is the taxing authority for VAT.