momsregistrerad

Momsregistrerad refers to a business that is registered for value-added tax (VAT), or mervärdesskatt, with the Swedish Tax Agency (Skatteverket). Being momsregistrerad means the company is obliged to charge VAT on taxable sales and to report and pay VAT to the authorities. The registration also enables the business to reclaim VAT paid on purchases and expenses that are used for taxable activities. The VAT registration number is used on invoices and in VAT reporting, and it is a key identifier for trade within Sweden and for cross-border transactions within the European Union.

Who must register? In general, a business must register for VAT if it conducts taxable activities and its turnover exceeds the threshold set by Skatteverket, commonly 30 000 SEK in a 12-month period. Registration is mandatory for many types of activities, including goods and certain services, and may be required for cross-border purchases or sales. In some cases, registration may be voluntary, for example to reclaim input VAT on initial costs.

What happens after registration? A momsregistrerad business must charge VAT on taxable sales and file VAT returns to Skatteverket. The reporting frequency—monthly, quarterly, or annually—depends on turnover and the regulations determined by the tax authority. The business accounts for output VAT on sales and can deduct input VAT on purchases, subject to the applicable VAT rules.

How to register? Registration is typically completed through Skatteverket’s online services. Applicants provide information about the business form (such as sole proprietorship or limited company), activity description, estimated turnover, and contact details. Once registered, the business must maintain proper VAT records, issue compliant invoices, and comply with invoicing and reporting standards; non-compliance can lead to penalties.