momsredovisningen

Momsredovisningen is the Swedish VAT return submitted to the Swedish Tax Agency (Skatteverket) by VAT-registered businesses and organizations. The return summarizes the VAT charged on taxable sales (output VAT) and the VAT paid on purchases (input VAT) during a reporting period. The net amount, either payable to Skatteverket or refundable to the business, is calculated by subtracting input VAT from output VAT. The term is commonly used interchangeably with momsdeklarationen.

Who files and how often: All VAT-registered businesses must file a momsredovisning. The reporting frequency depends on turnover and classification and can be monthly, quarterly, or, for some small businesses, annually. Filing is typically done electronically through Skatteverket’s online services.

Content and rates: The calculation uses the applicable VAT rates on sales and purchases. Sweden has standard VAT of 25%, a reduced rate of 12% for certain goods and services (such as some foods and hotel accommodations), and a 6% rate for items like books and certain cultural or transport services. In the return you report the total output VAT and the total input VAT, with adjustments for notes such as credit notes, reverse charges, and import VAT as applicable.

Filing and payment: Submissions are made through Skatteverket’s online services, usually via the moms e-service. The due date depends on the reporting period and is set by Skatteverket; monthly returns are typically due the following month, with quarterly and annual schedules following their respective deadlines. Any VAT due must be paid by the due date, while deductible input VAT reduces the payment or may be refunded.

Record-keeping and exemptions: Businesses should retain VAT records for the required period. Some entities may be exempt from VAT or subject to special schemes, in which case specific rules apply or advice from Skatteverket or a tax professional may be warranted.