A non-Swedish company with business operations in Sweden may be liable to report and pay Swedish VAT. This applies both to sole traders and to legal entities such as limited companies.
If a business is liable for Swedish VAT, it must pay the VAT in Sweden. If the business is obliged to report Swedish VAT, it must report certain purchases and sales in Sweden.
Fixed establishment (Sweden)
Foreign businesses may need to register for Swedish VAT in certain circumstances. These circumstances vary depending on whether the foreign business has a fixed establishment in Sweden. For a sole trader, the circumstances for VAT registration depend on whether the sole trader is permanently or habitually resident in Sweden.
A fixed establishment is an important factor in determining whether a business
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Web page updated on 17 Mar 2025 13:21