momsregistrera

Momsregistrering refers to the process of registering for value-added tax (moms) with the Swedish Tax Agency (Skatteverket) when you run a business in Sweden that makes taxable supplies. A VAT number is issued through this registration, and it establishes your obligation to charge, report, and remit VAT to the tax authority.

You must register for moms if your taxable turnover in a 12-month period exceeds the threshold of 30,000 SEK, or if you start a business that will make taxable sales. Registration is also possible on a voluntary basis for businesses that expect to claim back input VAT or that want to prepare for future sales.

How you register: typically online through Skatteverket’s electronic services. You will need information such as personal identification number, business name and address, start date for the business, the type of activity, estimated turnover, and bank details. After processing, you receive a VAT registration number (momsregistreringsnummer).

After registration, you must handle VAT on an ongoing basis. Charge VAT on your taxable sales (utgående moms) and submit periodic momsdeklaration (VAT return) according to your turnover, which can be monthly, quarterly, or annually. You may deduct input VAT (ingående moms) on your business purchases. Sweden has three VAT rates: standard 25%, reduced 12% (e.g., certain foods and services), and reduced 6% (e.g., books and newspapers), with some activities exempt from VAT.

Non-compliance can lead to penalties and back taxes. Proper records and timely reporting are essential to maintain compliance with Swedish VAT rules.