Sweden

VAT rate

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6%, 12% and 25%

Minimum amounts

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SEK 4.000 (quarterly claim)
SEK 500 (yearly claim)

VAT can be reclaimed on:

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Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

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- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate 

Simplified invoices with a gross amount of up to 4.000 SEK are accepted.

Special rules

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