Value added tax (VAT) rules

For international businesses and profit-making organisations with VAT-number, Swedish VAT will not be added to the price of the service. Such entities pay taxes in their own country.

For non-businesses and non-profit organisations, Swedish VAT will be added to the price of the service. Such entities pay taxes in the service provider's country, in this case Sweden.

Value added tax (VAT) rules 2011(Skatteverket)

General rule nr 1.

General tax is applied according to Swedish Value Added Tax Law (Mervärdesskattelag, ML3.1§) for the turnover of goods and services.

The service is considered trade in the country where the purchaser is located or is established at the time the service is provided.

The seller shall not charge VAT if the purchaser is a trader in a country other than Sweden.

If the buyer has no fixed establishment, the traded service is considered as acquired in the buyers permanent place of residence. The buyer must have a valid VAT registration number in the actual EC country within the EU and in the third country.


1) EC area in the EU/VAT number shall be indicated on the invoice

2) Third country/VAT number shall be indicated on the invoice.

3) Donation

4) Sponsorship/requisition

5) Real estate services

6) Personnel transport

7) Cultural and similar services

8) Restaurant and catering services

9) Short-term rental vehicles

kontaktkort/länk till kontaktsida