Sweden

Sweden’s tax system is administered by the Swedish Tax Agency (Skatteverket). As an EU member state, Sweden follows the EU VAT Directive with locally adapted rates.

Moms (Mervärdesskatt) applies at standard, reduced, and heavily reduced rates. Exports and certain financial and healthcare services are exempt.

Businesses are identified by their Organisationsnummer (organization number), a 10-digit number validated with the Luhn algorithm. The Swedish VAT number uses the format SE followed by the 10-digit organization number plus “01” as check digits. Individuals may be identified by their Personnummer (personal identity number, format YYMMDD-XXXX) or Samordningsnummer (coordination number for non-residents, where the day component is offset by 60). Sole proprietorships use the owner’s personal number as their organization number.

E-invoicing via PEPPOL BIS Billing 3.0 is mandatory for all B2G transactions since April 2019. F-tax (F-skatt) registration indicates that a business handles its own tax payments, exempting customers from withholding obligations. Reverse charge applies in specific sectors (construction, metals, waste) and for cross-border transactions within the EU. Simplified invoices may be used for transactions up to 4000 SEK.

Base Details

Key	Value
Tax Country Code	SE
Currency	SEK
Base Time Zone	Europe/Stockholm

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	25.0%
reduced	standard	First Reduced Rate	12.0%
super-reduced	standard	Second Reduced Rate	6.0%

Scenarios

bill/invoice

#reverse-charge

Filters:

• Tags: reverse-charge

Output:

• Note: Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)

Validation Rules

tax.Identity

Field	Test	Validation Code / Message
code	Code in [SE] Valid	GOBL-SE-TAX-IDENTITY-01 Invalid Swedish VAT identity code

bill.Invoice

Field	Test	Validation Code / Message
supplier	Context: regime in [SE] Has tax ID code or identity with type in [ON, PN, CN]	GOBL-SE-BILL-INVOICE-01 Invoice SE supplier must have either tax ID code or identity with ON, PN, or CN type

org.Identity

Field	Test	Validation Code / Message
code	Type in [ON] Valid org number	GOBL-SE-ORG-IDENTITY-01 Invalid organization number format
code	Type in [ON] Luhn checksum	GOBL-SE-ORG-IDENTITY-02 Invalid checksum
code	Type in [PN, CN] Valid individual number	GOBL-SE-ORG-IDENTITY-03 Invalid person or coordination number format
code	Type in [PN, CN] Luhn checksum	GOBL-SE-ORG-IDENTITY-04 Invalid checksum