Sweden

The VAT small-business threshold in Sweden is SEK 120,000 of annual turnover. The standard VAT rate is 25%.

Since 1 January 2025 a business with its seat in Sweden is automatically exempt if annual turnover in Sweden (excluding VAT) is at most SEK 120,000 in the current calendar year and did not exceed it in either of the two preceding years. When sales exceed SEK 120,000 in a year, VAT is charged from the sale that crossed the limit and the business must register.

Since 1 January 2025, Sweden also applies the EU cross-border small-business exemption: a business established in another member state can use Sweden’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Sweden?

The VAT small-business threshold in Sweden is SEK 120,000 of annual turnover.

What is the standard VAT rate in Sweden?

25%. Reduced rates: 6%, 12%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.