VAT and PAYE return brochure - Skatteverket
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SKV 409 B, edition 12
VAT and PAYE return brochure
How to fill in your VAT and PAYE (employer’s
contribution + deducted tax) return.
This brochure is for:
• companies that have to declare VAT in
their VAT and PAYE returns
• employers.
This edition is only to be found as a PDF file at www.skatteverket.seCONTENTS
Filing your VAT and PAYE return How to fill in the employer section
and paying into your tax account ………………………… 3 of the VAT and PAYE return ……………………………………… 16
Employer’s contribution
VAT and PAYE return ………………………………………………………… 4 to declare for the month ………………………………………………… 16
When will the VAT and PAYE return arrive? ………… 4 Gross salary, benefits in kind
Who has to file a VAT and PAYE return? ………………… 4 and expense deductions ………………………………………………… 16
Filing your VAT and PAYE return Employer’s contribution calculation basis
online or on the original form ……………………………………… 4 • Employer’s contributions …………………………………………… 16
Signature …………………………………………………………………………………… 4 Employer’s contribution deduction basis
When and where to file • Deductions ………………………………………………………………………… 17
your VAT and PAYE return………………………………………………… 5
Deducted tax to declare for the month ………… 18
Accounting period – month …………………………………………… 5
Tax deduction basis • Deducted tax ………………………… 18
How to fill in the VAT and PAYE return …………………… 5
Total to pay
Should you correct information (information which is not registered) …………………… 19
in a previously filed return? …………………………………………… 5
Ordering your VAT and PAYE return Decisions and appeals …………………………………………………… 20
online or by phone ……………………………………………………………… 6 Tax assessment decisions ………………………………………………… 20
Filing for an extension of time for your How to appeal ……………………………………………………………………… 20
VAT and PAYE return, and for payment …………………… 6
Liability and sanctions ………………………………………………… 20
Payment ……………………………………………………………………………………… 6 Payment liability ………………………………………………………………… 20
How much should you pay? …………………………………………… 6 Duty to keep books and records………………………………… 21
How should you pay? ………………………………………………………… 6 Penalties …………………………………………………………………………………… 21
When should you pay? ……………………………………………………… 6 Additional tax ……………………………………………………………………… 21
Interest on your tax account balance ………………………… 6 Criminal sanctions ……………………………………………………………… 21
Useful information …………………………………………………………… 22
Filing and payment dates ……………………………………………… 7
Discretionary taxation ……………………………………………………… 22
The closing date for returns is
on the VAT and PAYE return form ……………………………… 7 Link between bookkeeping
and VAT and PAYE return ……………………………………………… 22
The taxable basis for VAT
determines filing and payment dates ……………………… 7 Partnerships or jointly owned
shipping companies …………………………………………………………… 22
Taxable basis not exceeding SEK 40 million …………… 7
Group registration for VAT …………………………………………… 22
Taxable basis exceeding SEK 40 million …………………… 7
Terminating a business …………………………………………………… 22
How to fill in the VAT section Changing a company’s legal structure
of the VAT and PAYE return ………………………………………… 8 or acquiring a business …………………………………………………… 22
VAT to declare for the period ………………………………………… 8 Special tax return ………………………………………………………………… 22
Calculate your payment ………………………………………………… 15 EC sales list ……………………………………………………………………………… 22
Do you need an extra form? ………………………………………… 15 Swedish Tax Agency e-services …………………………… 23
VAT on an income tax return …………………………………… 15 Glossary …………………………………………………………………………………… 23
Forms and brochures to help you ………………………… 24
Current dates and percentage rates can be found on the These brochures can be downloaded as .pdf fi les from our
VAT and PAYE return. The attachments accompa nying website: www.skatteverket.se.
the return at the beginning of the year describe what’s new
You can also order brochures via the Tax Agency service
in VAT and employer’s contributions. The rates in the
phone. Call 020-567 000, wait for the explanation and
examples and other rules are those that were in effect at
then key in your selected extension.
the time the brochures were published.
If you need additional information, many brochures are
available for free from the Swedish Tax Agency.
2 www.skatteverket.seFiling your VAT and PAYE return
and paying into your tax account
The VAT and PAYE return reports VAT, employer’s contri- Payments are deposited in the Tax Agency’s Plusgiro or
butions and deducted tax. To receive a VAT and PAYE return bank giro account and recorded in the payer’s tax account.
you must be registered for VAT and/or as an employer.
1 Step by step
Tax and
contri- 1 Submit the tax and contributions application to the
butions Swedish Tax Agency
application
• to arrange for F-tax and correct charging of
preliminary tax
• to become registered for VAT
• to become registered as an employer.
After registration the Tax Agency will automatically
2
send the VAT and PAYE return form and payment slip.
VAT and
Private employers who wish to use the simplified VAT
PAYE 3 and PAYE return form should not submit a tax and con-
deklaration Payment tributions application. Information and forms are available
slip
in the brochure “Förenklad skattedek la ration för privata
tjänster” [Simplified PAYE returns for private services]
(SKV 448).
2 Complete the VAT and PAYE return and send it to the
4 Tax Agency.
Swedish Companies or employers wishing to fi le electronically
Tax Agency and access the tax account will fi nd information and
application forms at www.skatteverket.se.
3 The company pays taxes and contributions for the
5
month to the Tax Agency’s plusgiro or bank giro
account.
Account
statement 4 The Tax Agency records the VAT and PAYE return
and the payment and checks whether there is a surplus
or a deficit in the company’s tax account.
5 If you have a debt ( deficit ) on your tax account, you will
receive an account statement and a notice to pay. You
6 must pay the debt, together with the new taxes and con-
tributions that become due during the month, so that
there is no debt outstanding the next time the tax account
Income is checked. Accounts are usually checked on the fi rst
statement
weekend of each month.
6 In January, employers must fi le income statements for
the preceding year.
www.skatteverket.se 3VAT and PAYE return
The VAT and PAYE return is a single-sheet form printed on Filing your VAT and PAYE return
both sides. One side is used for reporting VAT and the other
is for reporting employer’s contribution and deducted tax. online or on the original form
The envelope you receive also contains a duplicate form, You must fi le the VAT and PAYE return using the Tax
information and a return envelope. Agency’s electronic service or on the original form sent
out by the Tax Agency. If you fi le your return online, you
The following information will have been pre-printed on can appoint a representative to sign it and fi le it.
your return:
• the company’s name, address and company registration Everything you need to fi le an electronic VAT and PAYE
number return can be found at www.skatteverket.se under the
e-services menu, including application forms, conditions
• the month (period) to be reported
and a demo version that shows you how it works. There is
• the date on which the Tax Agency must have received
also information about how to get an e-ID.
the return
• the address to which to send the return. You will need an e-ID if you want to fi le your return and read
tax returns or tax account statements online. An e-ID is
Please make sure that the pre-printed information on the VAT comparable to an ordinary ID document, such as an ID card
and PAYE return is correct. If there is a mis-take, contact or a driver’s licence. The e-ID allows you to prove your iden-
the Swedish Tax Agency promptly. tity in a secure way when using the Tax Agency’s e-services
The form also includes information about: to access or fi le information online.
• the company’s VAT registration number (if it is registered
for VAT)
Signature
• Plusgiro and bank giro account numbers, as well as a
The person subject to tax must sign the VAT and PAYE
reference number (OCR) for payment into the tax account.
return. If the person subject to tax is a legal person, the
return must be signed by someone authorised to sign on
behalf of the company.
When will the VAT
and PAYE return arrive? Representative
You must be registered for VAT or as an employer in order to You may appoint a representative to sign the return and
receive a VAT and PAYE return form. If you are registered, fi le it online.
the VAT and PAYE return will be posted to you about a
month before it is due to be fi led, i.e. around the 15th of
each month. Dekla
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Unde Arbets /återfå
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eras ravgift
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ian en skagen
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hörig stöd
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as Jo var- 78
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Rule of thumb: If you received a VAT and PAYE return,
Statis
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nta, försä 1 4
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complete it and send it in. Failure to fi le a return leads to a * Ruta
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vissa fr.o.m. 1984 = 25,39 %
Från ränt
utdelning a och
Summa
skatt avd
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+
+
9 9 0
0 0
0 0 0
10 02
försäkring = 13,9 ragen 88
Under
03 ar
Admochinisavsä
9%
Summa 1 2 0
Underskrif skr ift
trativttning
22 01 kod till vinstand skatt avg = 0
att betaift och
late-fi ling penalty and discretionary taxation.
t (beh
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4700
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% = 0 0
Namnfört as John 5 7 2
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67
One VAT and PAYE return
03 Adm
inistr ativ kod
13 019
9
for the entire company
The VAT and PAYE return must covers the entire company.
Companies must report their declared VAT, employer’s con-
tribution and deducted tax each month. This means that if Send the original VAT and PAYE return
one person engages in more than one activity in the same form. Faxed or copied forms are not a VAT
company, all of the business activities must be reported on and PAYE return and will not be accepted.
the same VAT and PAYE return.
4 www.skatteverket.seWhen and where to file Fill in all sections
If you are registered both for VAT and as an employer you
your VAT and PAYE return must fi ll in both sections. Fill in both the payroll section
The return must arrive at the Tax Agency no later than the and the deduction section in the employer section. Don’t
closing date for returns, which is printed on the VAT and forget your signature!
PAYE return (see tables on page 7).
It is both quicker and more secure to send the return to the No unnecessary zeroes
tax return address given to the left of your own address on Write only in the Boxes where you have an amount to report
the form. Use the enclosed envelope and don’t forget the and leave all other Boxes blank. Do not write any unnecessary
stamp. zeroes, and never use commas, full stops, dashes or öre.
No annexes in the envelope Nothing to report for the period
Do not send any annexes with the VAT and PAYE return. If – put a zero in Boxes 49, 78 and 88
you want to provide more information than you can fit into the If you have no VAT to report, put a zero in Box 49. If you have
Further Information box, send it to your company’s tax office. no employer’s contribution to report, put a zero in Box 78.
If you have no deducted tax to report, put a zero in Box 88.
Accounting period – month No plus or minus signs – with the exception of VAT
VAT – monthly or three-monthly Plus and minus signs are pre-printed to the left of the boxes
Large companies must fi le a VAT return every month. Smaller in which you write amounts to be added up. Therefore you
companies declare VAT every third month (three-monthly never need to specify these signs in the employer section,
accounting), but may choose to declare every month. and usually not in the VAT section either.
However, you may need to change signs in the VAT section,
Exemption from monthly VAT reporting e.g. due to crediting (of the tax account) the plus and minus
The Tax Agency may allow trading companies and individuals signs may need to be changed, for matters such as crediting.
who are not obliged to fi le income tax returns to report VAT In such cases, write the sign to the left of the amount in the
for the entire fiscal year if their turnover for the fiscal year box. Do not write any plus or minus signs in Box 49.
does not exceed SEK 200,000 (see “Taxable basis for VAT”
on page 6). How to write the numbers
The Tax Agency scans and reads the tax returns electroni-
Employers – monthly cally. That means that you need to write the numbers care-
Employers must always declare employer’s contributions and fully.
tax deducted in the month after the month in which the salary
is paid or an employee has, for example, a car allowance. The numbers must be clearly written and fit inside the box.
Numbers can be written on the right, on the left, or in the
middle of the box, as long as they are clear and within the
Exemption from monthly
frame. Do not write numbers on the frame; leave a bit
employer’s contribution reporting
of space around them. The lines are there to help you
If you only pay wages or remuneration for the occasional
keep the numbers apart when writing, but you do not need
month during the year you can notify the Tax Agency about
to follow them.
this in order to get “seasonal registration” [säsongsregist-
rering]. With seasonal registration you only need to fi le for Use blue or black ink. Green or pink ink and pencil lead
the month(s) when you paid wages. You will receive a VAT cannot be read and interpreted.
and PAYE return form in January with only the year given
in Box 01 (no month or day). Save the form and use it for the
month when you pay wages. In December you will receive a If you make a misstake…
new tax return form that you can use in January. If you are If you make a mistake, cross out the incorrect amount
seasonally registered but did not pay any wages during the and write in the correct amount in the same Box.
year you must still fi le a return in January.
Seasonal registration is not an option if you fi le VAT in the Should you correct information
VAT and PAYE return. In that case you must also fi ll in the in a previously filed return?
employer section each month. Nor can you have seasonal
When you fi le your VAT and PAYE return, taxation deci-
registration if an employee has a benefit, e.g. a car allowance,
sions are regarded as based on the information in the tax
that you have to declare every month.
return. If you feel the information should be corrected,
request the Tax Agency to review its earlier decisions.
How to fill in the To request a review, either:
VAT and PAYE return • fi le a new corrected tax return ( preferably on line ), or
See pages 8–15 for information on how to fi ll in the VAT • write to the Tax Agency and explain what should be
section. See pages 16–19 for information on how to fi ll in corrected and why.
the employer’s contribution and deducted tax section.
www.skatteverket.se 5If you fi le a corrected tax return, write a brief explanation Filing for an extension of time
under “Information (Upplysningar)”. If you prefer to provide
the explanation in a letter, refer to the letter instead. Send for your VAT and PAYE return,
letters directly to your local tax office. and for payment
In special circumstances, such as illness or computer problems,
the Tax Agency may grant the company a fi ling extension.
Ordering your VAT and PAYE The Tax Agency must receive the request for an extension
return online or by phone no later than on the original closing date for the VAT and
Do you need a new form, perhaps to correct an old tax return? PAYE return.
You can order it at www.skatteverket.se/skattedeklaration Companies which have been granted a fi ling extension may,
or via the service phone, extension 6805. You can order in some cases, also be granted a payment extension by the
forms for earlier periods, for the current period, or for the Tax Agency.
next three months.
If your company has only recently begun operating, contact
File on time
the Tax Agency instead.
If the VAT and PAYE return comes in after the filing
date, a penalty fee will be charged. This penalty
is SEK 500 for a single late filing, and SEK 1 000
for repeated late filings.
Payment
How much should you pay? When the Tax Agency allows a company to fi le VAT informa-
You do your own calculations to see how much to pay for tion for an entire tax year in a single VAT and PAYE return
the month. You can do this in the “Calculate your payment” (see page 5, “Exemption from monthly VAT reporting”), the
Boxes on the VAT section and on the duplicate and informa- company pays VAT once a year. In such cases, the due date
tion sheet. Add up the specific amounts. They may include is the twelfth day of the second month following the end of
VAT, employer’s contribution, deducted tax, and your F-or the accounting period.
SA-tax. You may also have to pay other approved amounts
or a supplementary amount. Taxable basis for VAT
Taxable basis means the sum of the taxable bases as specified
in the VAT Act. The taxable basis is normally the price of a
How should you pay? product or service before VAT. In this context the value of
Deposit your payment in the Tax Agency’s Plusgiro 489 intra-community acquisitions and imports is not included.
01 03-7 or bank giro 5050-1055 account. You can pay
online or use the payment slip you received from the Tax Taxation decisions
Agency. The reference number (OCR) that you need to pay Taxes and contributions levied as a result of a review decision
online is on the VAT and PAYE return, the tax account sta- must be paid no later than on the due date (usually the 12th
tement and the payment slips. You can also obtain the num- or the 26th) which falls nearest the termination of a 30- day
ber on www.skatteverket.se. period following the decision. This due date is printed on
the decision or the attached notice.
When should you pay?
Due dates for reporting and paying are listed in the tables Interest on your tax account balance
on page 7. Interest is paid on surpluses and levied on deficits in the tax
Companies with an annual taxable basis for VAT not excee- account. Read more about this in “Skattekontobroschyren”
ding SEK 40 million usually pay on the 12th. Companies [Tax Account Brochure] (SKV 408).
with a taxable basis exceeding SEK 40 million pay twice
monthly, usually on the 12th and 26th. This also applies to
Pay on time
companies which have given permission to declare on the
The payment must be recorded in the Tax
26th even though their taxable basis does not exceed SEK
Agency’s Plusgiro or bank giro account no later
40 million.
than on the due date. The Tax Agency does not
accept cash payments.
6 www.skatteverket.seFiling and payment dates
Filing and payment dates for VAT, employer’s contribution
and deducted tax, as well as payment dates for F-or SA-tax
The closing date for returns is The taxable basis for VAT
on the VAT and PAYE return form determines filing and payment dates
The VAT and PAYE return form is sent out around one Employers who are not registered for VAT and companies
month before each closing date for returns. You can see with a taxable basis for VAT that does not exceed SEK 40
the closing date for fi ling and the month (period) for which million annually must fi le the VAT and PAYE return and the
VAT, employer’s contribution and deducted tax are to be payment must be recorded in the Tax Agency’s account no
declared on the VAT and PAYE return form. Companies that later than on the 12th of the month (see “Taxable basis for
have three-monthly VAT receive the VAT section in the VAT VAT”, page 6). However, for January and August the due
and PAYE return form that is sent out in April, July, October date is the 17th.
and January, i.e. every third month. In the other months
For companies with an annual turnover exceeding SEK 40
these employers receive only the employers’ section.
million, employer’s contribution, deducted tax and F-or SA-
The tables below show the dates by which the Tax Agency tax payments must be recorded by the 12th day of each month
should receive your VAT and PAYE return, and by when (the 17th in January). The VAT and PAYE return must be
payment should be recorded in the Tax Agency’s Plusgiro fi led and VAT paid by the 26th of the month. Companies with
or bank giro account. a taxable basis not exceeding SEK 40 million may request
permission to fi le the VAT and PAYE return and pay VAT on
the same dates as companies with a taxable basis exceeding
SEK 40 million.
Taxable basis not exceeding SEK 40 million
The company files a return and pays once a month. The VAT and PAYE return shows whether the company is to declare
VAT every month or every three months. Three-monthly VAT is declared and paid in May, August, November and February.
Filing and payment dates*
12 February 12 March 12 April 12 May 12 June 12 July
17 August 12 September 12 October 12 November 12 December 17 January
Example: On 12 February the company has to file and Companies with three-monthly VAT file and pay
pay employer’s contributions and deducted tax for employer’s contributions and deducted tax on 12 March
January, VAT for December, and F- or SA-tax. and 12 April and VAT, employer’s contributions and
deducted tax on 12 May.
Taxable basis exceeding SEK 40 million
The company files a return once a month, but pays twice a month
Payment dates for employer’s contribution and deducted tax, as well as for F- or SA-tax*
12 February 12 March 12 April 12 May 12 June 12 July
12 August 12 September 12 October 12 November 12 December 17 January
Closing dates for filing returns for VAT, employer’s contribution and deducted tax, and payment dates for VAT*
26 February 26 March 26 April 26 May 26 June 26 July
26 August 26 September 26 October 26 November 27 December 26 January
Example: On 12 February the company has to pay the company has to file a return for the employer’s
employer’s contributions and deducted tax for January, contributions and deducted tax for January (i.e. the
as well as F- or SA-tax. On 26 February the company has amounts that were paid on 12 February).
to file a return and pay VAT for January. In addition,
*If the 12th, 17th or 26th falls on a Saturday, a Sunday or a public holiday, filing and payment are due on the following weekday.
www.skatteverket.se 7How to fill in the VAT section
of the VAT and PAYE return
VAT to declare for the period report in boxes 21, 24, 39 and 40. The changes mean that
This tells you which month the return is for (see “Accoun- there will continue to be agreement between the informa-
ting period – month” on page 5). This information and the tion that is to be given in VAT and PAYE returns and that
information in Box 01 (Filing deadline) and 02 (National/ in EC sales lists. The changes apply to accounting periods
Company Registration Number) may not be changed. beginning in January 2010.
As from 1 January 2010 new rules apply to the taxation of
services in foreign trade. The Tax Agency has therefore
made certain changes to the information you should
A. Sales subject to VAT or • take the goods from business activities and use them
privately
self-supply excluding VAT • give away the goods
The amounts in boxes 05–08 must relate to the same
• transfer the goods to activities that are not subject to
accounting period as the VAT in boxes 10–12. You must
VAT.
therefore show an advance in the period when you receive
the payment.
Services
You have to pay tax for the self-supply of services if you,
Box 05 Sales subject to VAT not in- without paying for it,
cluded in other boxes below • use an asset from business activities for private use
Here you report VAT-liable sales of goods and services in • allow somebody else to use an asset from business
Sweden, excluding VAT. Sales to purchasers in other EC activities
countries are also classified as sales subject to VAT in
• perform or have a service performed for yourself, your
Sweden. This applies in cases where the purchaser in the
personnel, or somebody else.
other EC country is not registered for VAT, e.g. a private
person or a trader who does not quote a valid VAT regist- Special rules apply to self-supply tax liability for certain
ration number. services in the property sector.
If you own horses, you report here any prize money from
trotting and galloping sports for which Svenska Travspor- Box 07 Taxable basis for
tens Centralförbund (STC) or Svenska Galoppförbundet profit margin taxation
(SG) report output VAT. The output VAT on prize money Here you write the taxable basis for those goods and travel
is reported centrally by STC and SG. Consequently you do services where you have used the rules for profit margin
not report output VAT yourself. taxation. The taxable basis corresponds to the value from
which VAT will be calculated. In the case of a negative profit
Exceptions margin, you state the value as SEK 0.
• You should not report any turnover when you have used
profit margin taxation on sales of goods or travel servi- Used goods, works of art,
ces. Instead you should report the taxable basis in Box collectibles and antiques
07. The taxable basis is the profit margin minus the VAT on
the profit margin.
• Income from rent, when you are voluntarily subject to
tax for letting commercial premises, should be repor-
ted in Box 08. Travel services
When selling travel services with profit margin taxation,
Box 06 Self-supply subject to VAT the taxable basis is equal to the profit margin of the travel
Here you report the value, excluding VAT, of goods and company excluding VAT. The profit margin is the difference
services for which you have to pay tax on self-supply. between the price of the journey (including VAT) and the
costs for the travel company (including VAT) for those
Goods goods and services included in the travel service and which
You have to pay tax for the self-supply of goods if you, are made directly available to the traveller.
without paying for them,
8 www.skatteverket.seRuta 08 Rental income
– voluntary tax liability
Here you report rental income, excluding VAT, from proper-
ties for which you are voluntarily subject to VAT for letting
commercial premises. You must have a decision from the
Tax Agency indicating that you are voluntarily subject to
VAT for the premises. If the Tax Agency has not made such
a decision, you may not charge your tenants VAT.
B. Output VAT on sales or
self-supply in Boxes 05–08
Box 10 Output VAT 25 %
Box 11 Output VAT 12 %
Box 12 Output VAT 6 %
Here you write, for each tax bracket, the total output VAT on
• sales of goods and services turned over in Sweden (in-
cluding income from rent voluntarily subject to tax and
sales on which VAT is calculated on the profit margin)
• self-supply of goods and services turned over in Sweden
• advances for goods or services ordered from you by a
client in Sweden.
www.skatteverket.se 9C. Purchases subject to VAT where Box 22 Purchases of services from
there is reverse tax liability a country outside the EC
Here you report the value of services which you have
Box 20 Purchases of goods from purchased from a vendor in a country outside the EC when
another EC country you as purchaser are subject to VAT and must therefore
report output VAT.
Here you report the value of
• purchases of goods from a vendor in another EC country
in which you have quoted your VAT registration number. Box 23 Purchases of goods in Sweden
• transfers (transport across borders) from own activities Here you report the value of goods which you have
in another EC country, to be taxed in Sweden. purchased in Sweden when you as purchaser are subject
to VAT and must therefore report output VAT.
You have to report VAT yourself on these intracommunity
acquisitions. Examples of goods purchases for which you as purchaser
must report VAT:
Here foreign traders have to report the value of transfers • Purchase of goods from a foreign trader in Sweden who
from activities performed by the trader in another EC has chosen not to be subject to VAT on sales to VAT
country, even in those cases where the transfer is not to registered purchasers in Sweden. There are exceptions
be taxed in Sweden. This applies to foreign traders who to this rule for certain goods.
are registered for VAT in Sweden due to the fact that they
• Purchase of gold material or semi-fi nished products
make intra-community acquisitions which are exempt
with at least 325 parts per thousand purity.
from VAT.
• Purchase of investment gold when the vendor is volun-
tarily subject to VAT for turnover.
Exceptions
• Purchase of gas through a distribution network for
Purchases which you have made in order to resell the goods
natural gas and electricity from a foreign trader if you
directly (as a middleman or triangular trader) are not
are a dealer liable for tax or consume the product in
reported here, but in Box 37 . Triangular trading means
Sweden.
that a vendor sells goods in an EC country to a purchaser
(middleman) in another EC country, but that the goods
are delivered directly to a customer in a third EC country. Box 24 Other purchases of services
It is assumed that all three parties are registered for VAT. Here you show the value of services other than the services
you have to show in box 21 or 22 and where you are also
Box 21 Purchase of services from another liable for tax as purchaser and have to report the output
VAT.
EC country under the main rule
Here you show the value of services that you have purchased Examples of purchase of services that you should show
from a vendor in another EC country under the main rule. here are:
The main rule implies that the services are regarded as • Services in the building industry where you as purchaser
sold in Sweden and that you as purchaser are liable for tax must report and pay VAT, known as reverse tax liability.
and have to report the output VAT. The main rule applies Reverse tax liability also applies to a person who sells
to all services liable to VAT with the following exceptions: construction services to a party who in turn sells con-
• property services struction services.
• passenger transport • Services connected with real property located in Sweden
• cultural, educational, sporting, scientific, performed by a foreign trader who has not asked to be
entertainment and similar activities liable for tax on sales of such services. There are certain
• restaurant and catering services exceptions to this rule.
• short-term hire of vehicles.
Purchase of certain property services that are exempted
from the main rule is instead shown in box 24.
Compare the connection between boxes 39 and 40.
10 www.skatteverket.seD. Output VAT on purchases
in Boxes 20–24
Box 30 Output VAT 25 %
Box 31 Output VAT 12 %
Box 32 Output VAT 6 %
Here you report, for each tax bracket, the total output VAT
on purchases of
• goods from another EC country
• services from another EC country
• services from vendors in a country outside the EC
• goods in Sweden for which reverse VAT liability is to be
applied
• services in Sweden for which reverse VAT liability is to
be applied.
www.skatteverket.se 11E. Sales etc. which are are delivered directly to a customer in a third EC country.
It is assumed that all three parties are registered for VAT.
exempt from VAT
As middleman, you do not pay VAT on third-party acqui-
Box 35 Sales of goods to another sitions. This is an exception to the “usual” intracommunity
EC country acquisitions that you have to report in Box 20.
Here you report
• The invoiced value of goods which you sell without Box 38 Sales of goods by a middleman
VAT to a customer in another EC country because the in triangular trading
customer has quoted a valid VAT registration number Here you report sales to a VAT registered purchaser in
in another EC country than Sweden. You report advance another EC country than Sweden of goods that you have
payment for the delivery of such goods on delivery. purchased as middleman in triangular trading. Triangular
• The acquisition value of goods transferred to your own trading means that a vendor sells goods in an EC country
branch, or to your own activities in another EC country to a purchaser (middleman) in another EC country, but the
if your business activities are registered for VAT there. goods are delivered directly to a customer in a third EC
Transfer in this case means transport of goods across a country. It is assumed that all three parties are registered
border within the EC without the goods changing owner. for VAT.
Exceptions EC sales list
You do not report the value of transferred goods to another The amount that you report here must also be reported as
EC country when the goods are considered as turned over the value of triangular trading in your EC sales list.
in that country. This is the case where goods are transferred
in conjunction with assembly deliveries. You report assembly Box 39 Sale of services to a trader in
deliveries in Box 42.
another EC country under the
main rule
EC sales list
Here you report the value of services you have sold VAT-
The amount that you report in Box 35 must also be reported
free to a trader in another EC country under the main rule
in your EC sales list.
governing sale to traders. The main rule implies the services
are considered sold in the other EC country and that the
Box 36 Sales of goods outside the EC purchaser is liable for tax on the purchase.
Here you report the value of sales of goods outside the EC.
Such sales are classified as exports in the VAT Act. The You must also report the value of the services sold in
follow ing are regarded as exports: an EC sales list, provided that the purchaser has a VAT
registration number and that the services are liable to tax
• direct export to a location outside the EC
in the other EC country. Otherwise you should not show
• cash and carry done by a foreign trader
the value in the EC sales list, which In turn means that the
• delivery to an export shop information there will differ from that in the VAT and
• delivery to a ship or aircraft in international travel PAYE return.
• sales on board ships and aircraft in international travel
The main rule applies to all services liable to VAT with the
• sales of temporarily registered cars and motorcycles
following exceptions:
• delivery of cars and motorcycles outside the EC
• property services
• sales to persons residing outside the EC (tax-free).
• passenger transport
Here you also report the value of goods that you transfer • cultural, educational, sporting, scientific, entertainment
from Sweden to a country outside the EC. If you then sell and similar activities
the goods outside the EC you do not report the sale in the • restaurant and catering services
VAT and PAYE return. • short-term hire of vehicles.
Here you also report advance payments that relate to goods Sale of services that are exempted from the main rule and
ordered that are going to be exported.You report an advance that are sold outside Sweden is shown instead in box 40.
payment in the period when you receive the amount.
Box 37 Purchases of goods by a middle-
man in triangular trading
Here you report purchases that you have made from a VAT
registered vendor in an EC country other than Sweden,
for direct resale. In such purchases, you are the middle-
man in triangular trading. Triangular trading means
that a vendor sells goods in an EC country to a purchaser
(middleman) in another EC country, but that the goods
12 www.skatteverket.seBox 40 Other sale of services Box 42 Other sales etc.
outside Sweden Here you report sales etc. which are exempt from VAT and
Here you report other sale of services that are sold outside which you do not have to report in any other box. Here you
Sweden and which you do not have to report in box 39. also report insurance compensation and any allowances
This applies, for example, to: received which are not payments for goods or services sold.
• services that do not follow the main rule and that you Note that you only need to report such income as may have
sell to a trader in another EC country, compare box 39. some connection with your business that is liable for VAT.
It is not intended therefore that you report here all business
• services relating to agency, transport or work performed
transactions that you have not reported in any other box
on movable property that you sell to a person who is not
in the VAT and PAYE return.
a trader in another EC country.
• services that you sell to a purchaser in a country outside Examples of sales that are reported:
the EC • assembly deliveries (see exception to Box 35)
• travel that you sell to purchasers in other countries, when • VAT exempt letting of property
you are not going to use profit margin taxation. ( In cases • fi xed assets, e.g. cars, when you have not had the right
where profit margin taxation applies, the taxable basis to deduct on purchase
is instead shown In box 07. ) • medicine on prescription
• new vehicles that you have sold to a purchaser in another
Box 41 Sales in which the purchaser EC country when that purchaser has not quoted a valid
is subject to VAT in Sweden VAT registration number
Here you report sales in which the purchaser is in Sweden • aviation fuels
and is subject to VAT for what you sell (so-called reverse • ships for professional shipping and fishing
VAT liability). • certain club publications and periodicals
Examples of such sales include: • investment gold when you are not voluntarily subject to
• Services in the construction sector where the purchaser VAT for turnover.
reports and pays VAT. Examples of allowances:
• A foreign trader’s sales of goods and services to VAT • certain EU grants
registered purchasers in Sweden. There are certain
• trade subsidies.
exceptions to this rule. Reverse tax liability will be
applied in the construction sector with effect from
1 July 2007.
• Sales of gold material or semi-fi nished products with
at least 325 parts per thousand purity.
• Sales of investment gold when you as vendor are volun-
tarily subject to VAT for turnover. Despite your being
voluntarily subject to VAT, the purchaser must report
and pay VAT.
F. Input VAT • VAT on services that you have purchased from
countries outside the EC
Box 48 Input VAT to deduct • VAT on goods and services that you have purchased
Here you report the total deductible input VAT (VAT that from other EC countries.
you have paid on purchases).
Note that you may never deduct foreign VAT. This VAT can
This total includes in certain cases be repaid by a foreign tax agency. You may
• VAT on the acquisition of goods and services purchased on the other hand have the right to deduct VAT on purchases
in Sweden in Sweden even if you have to report the output VAT in
• VAT that has been added to a Customs account another country.
G. VAT to pay or be refunded 30, 31 and 32, minus the amount in Box 48.
Box 49 VAT to pay or be refunded If you do not have any VAT to report for the period, write a
zero here.
Here you report the VAT you are going to pay or be refunded
for the period, i.e. the total of the sums in Boxes 10, 11, 12,
www.skatteverket.se 13Example:
Mathias’ company reports three-monthly VAT and Mathias works out that he has to pay SEK 15 000 in
has to declare VAT for January-March on 12 May. VAT for January–March (75 000 – 60 000 = 15 000).
The company has sales of SEK 300 000 subject to He writes 15 000 in Box 49.
VAT during this period. According to accounts, the
output VAT on these sales is SEK 75 000 for the Sign, submit and pay
25 % tax rate. The VAT return is now ready to sign and submit. If
Mathias is only registered for VAT, he signs on the
During the same period, the company has had VAT side of the form. If he is registered for both VAT
recorded sales which include input VAT amounting and PAYE, he signs on the PAYE side of the form
to SEK 60 000, to be deducted. when both parts of the return (both VAT and PAYE
Mathias begins by filling in the sales subject to VAT sections) have been filled in.
– 300 000 – in Box 05. He then fills in the output VAT In the Box “Calculate your payment” Mathias can,
– 75 000 – in Box 10. The input VAT – 60 000 – he if he wishes, write his summary of how much he has
deducts in Box 48. to pay or will receive.
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SE 61 11 11295601
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SKATTEVERK M 3 Momsregistrer
OR STOCKHOL
SKATTEKONT 67 567
n 07 71 -5 kopian.
Telefo mer (OCR), se
sgiro och refere
nsnum Link to English translation of this form.
hnsson
Bankgiro, plu Mathias Jo
ress
Note22
that you can only use the form sent
Deklarationsad
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14 www.skatteverket.seYou can also read
