momspliktiga

Momspliktiga refers to persons or entities that are liable to VAT on their taxable activities in Sweden. In Swedish tax law, VAT (moms) is a tax on consumption collected by businesses on behalf of the state. A business becomes momspliktig when its taxable turnover for VAT purposes exceeds the registration threshold or when it undertakes activities that require VAT registration regardless of turnover.

Once a business is momspliktig, it must register for VAT with Skatteverket, charge VAT on eligible sales, issue VAT invoices, and periodically report and pay VAT to the tax authority. It can deduct input VAT on purchases and expenses that are related to its VAT-liable activities, reducing the net VAT payable. Records and bookkeeping must reflect VAT amounts; returns are filed monthly, quarterly, or annually depending on turnover and arrangement.

Rates: Sweden has a standard VAT rate of 25%, with reduced rates of 12% and 6% for certain goods and services. Some activities are VAT-exempt (no VAT charged) but in cases of exemption the business may not deduct input VAT related to those activities. International rules such as intra-EU transactions may apply.

Threshold and registration: The compulsory VAT registration threshold is 30,000 SEK in taxable turnover per year; below threshold, registration is voluntary. For new businesses or those with cross-border activities, consult Skatteverket or a tax advisor.