VAT and PAYE return brochure - Skatteverket

 
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.se
CONTENTS
     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.se
Filing 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                                                      3
VAT 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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VAT and PAYE return.
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Rule of thumb: If you received a VAT and PAYE return,
                                                                                                                                                                                                                                                                              Statis

                                                                                             person                                                                                                                                                     sning              ringsersä, livrä     aka
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complete it and send it in. Failure to fi le a return leads to a                                                                                                                                                                                                      * Ruta
                                                                                                                                                                                                                                                                              66, född
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late-fi ling penalty and discretionary taxation.
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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.se
When 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                                                         5
If 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.se
Filing 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                                                             7
How 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.se
Ruta 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   9
C. 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.se
D. 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   11
E. 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.se
Box 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                                                            13
Example:
 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.

                                                                                                                                                                                                                          edeklara02tio  n
                                                                                                                                                                                                 ast på
                                                                                                                                                                                                                    Skatttion         Person-/Organ
                                                                                                                                                                                                                                                    isationsnummer
                                                                                                                                                                                   rket sen                                   sdag                                   6
                                           ska finn                                                                                                                as hos Skatteve                                  01 Deklara                          611111-295
                             Deklarationen                                                                                                                                                                             2010-05-12
                             deklarationsda
                                            gen
                                                                                                                                                                                                                                                              SE 61 11 11295601
                                                                                                                                                                                                                                                 (VAT-nummer)
                                        ET                                                                                                                                                                                         ingsnummer
                             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
                                                                                                                                                                                                                             EDINSVÄGEN
                                    Skatteverk
                                               et
                                                             moms/arb.g
                                                                        iv                                                                                                                                                   131 47  to
                                                                                                                                                                                                                                    NA CK you
                                                                                                                                                                                                                                          A   by the Tax Agency for the return.
                                               arationer,
                                    Skattedekl       kh ol m
                                               St oc
                                    SE-105 80                                                                                                                                                                                                                                                                   n
                                                                                                                                                                                                                                                                                             kronor, ej öre
                                                                                                                                                                                                                                                                       Ange endast
                                                                                                                                                                                                                2010
                                                                                                                                                                                            nuari - mars
                                                                                                                                                                                                                                                                                                      -      08
                                                                                                                                                                                                                                                                                      uttag i ruta 05
                                                                                                                                                                   klarera för ja                                                         moms på för
                                                                                                                                                                                                                                                                säljning eller
                                                    Moms att de                                                                                                                                                         B. Utgående
                                                                                                                                                                         ljning eller utt
                                                                                                                                                                                         ag exklusive
                                                                                                                                                                                                      moms                                               10
                                                                                                                                                                                                                                                                +                           7 5 0 0 0
                                                                                                                                                               g försä
                                                          A. Momsplikti                                                                                                                                                 Utgående mo
                                                                                                                                                                                                                                         ms 25 %
                                                              Momspliktig förs
                                                                               äljning
                                                                                                                                                                              05
                                                                                                                                                                                                  3 0 0 0 0                                              11
                                                              som inte ingår
                                                                             i ruta 06,                                                                                                                                                                          +
                                                                                                                                                                                                                                         ms 12 %
                                                              07 eller 08                                                                                                     06                                         Utgående mo                       12
        Fill in only whole kronor,    uttag                                                                                                                                                                                               ms 6 %
                                                                                                                                                                                                                                                                   +
                         Momspliktiga                                                                                                                                         07                                          Utgående mo
        no öre in the boxes!           nderlag vid
                                                                                                                                        istik.

                         Beskattningsu         ng
                                                                               vinstm                                                            arginalbeskattni
                                                                                                                      ställning av stat

                                                                                                                                                                                  08
                                                                                                ter vid frivillig                                                                                                                                                    öp i ruta 20 -
                                                                                                                                                                                                                                                                                           24
                                                                                   Hyresinkoms
                                                                                   skattskyldighet                                                                                                                                            moms på ink
                                                                                                                                                                                                                           D. Utgående
                                                                                                                                                                                       nd skattsk        yldighet                                             30
                                                                                                                                                                  ga ink   öp vid omvä                                                                               +
                                                                                            C. Momsplikti                        20                                                                                        Utgående mo
                                                                                                                                                                                                                                            ms 25 %
                                                                                                    rationen för fram

                                                                                                                                                                                                                                                              31
                                                                                                                    från ett
                                                                                                Inköp av varor                                                                                                                                                         +
                                                                                                annat EG-lan
                                                                                                                  d                                                                                                                          ms 12 %
                                                                                                                             ett 21                                                                                         Utgående mo                         32
                                                                                                                  ster från
                                                                                                 Inköp av tjän    d enligt                                                                                                                                             +         The applicable percentage
                                                                                           Regelnämnd.

                                                                                                 annat EG-lan     1
                                                                                                                                                                                                                                              ms 6 %
                                                                                                  huvudregeln                     22                                                                                        Utgående mo
                                                                                                                                                                                                                                                                                 rates are always pre-printed
                                                                                  rna i skattedekla

                                                                                                                   ster från ett
                                                                                                  Inköp av tjän 2
                                                                                                  lan d uta nfö r EG
                                                                                                                                  23
                                                                                                                                                                                                                                                                                 on your return.
                                                                           Näringslivets

                                                                                                                                                                                   3
                                                                                                                                                                    i Sverige
                                                                                                                       Inköp av varor                                                  24
                                                                   änder uppgifte

                                                                                                                                                                             r
                                                                                                                                                               öp av tjänste                                                                            ms
                                                                                                                             Övriga ink                                                                                          F. Ingående mo
                                                                                                                                                                                                      gen från moms
                                                                                                                                                                                                                                                                   48
                                                                                                                                                                                                                                                                                                    6 0 0 0 0
                                                             har skett med

                                                                                                                                                   m.m. so                             m är undanta                                                                        -
                                                                                                                                    E. Försäljning                                     35                                        Ingående mo
                                                                                                                                                                                                                                                ms att dra av
                                                                                                                                                         varor till                                                                                                                               alltid)
                                                               anv

                                                                                                                                        Försäljning av d 4                                                                                                                     tillbaka (ifylls
                                                                                                                                        ett annat EG-lan                                                                                           betala eller få
                                                                                                                                                                                                                                 G. Moms att
                                                            B)

                                                                                                                                                                                                                                                                                                     1 5 0 0 0
                                                                                                                                                                          36
                                             SFS 1982:668

                                                                                                                                                                                                                                                                     49 +/-
                                                        (SC

                                                                                                                                                         varor
                                                                                                                                        Försäljning av                                                                            Moms att bet
                                                                                                                                                                                                                                                  ala                      =
                                              tralbyrån

                                                                                                                                         utanför EG                        37                                                     eller få tillbaka
                                                                                                                                                           öp av
                                                                                                                                         Mellanmans ink handel
                                                                                                                                                         arts
                                                                                                                                         varor vid trep
                              Statistiska cen

                                                                                                                                                                           38                                                                                               ala/återfå
                                                                                                                                                                                                                                                                Moms att bet
                              Samråd enligt

                                                                                                                                                             äljning av
                                                                                                                                          Mellanmans förs handel 4                                                                  Beräkna din                                 ft
                                                                                                                                          varor vid trep
                                                                                                                                                          arts
                                                                                                                                                           tjänste  r till  39                                                      betalning                   Arbetsgivaravgi
                                                                                                                                          Försäljning av i annat EG-                                                                 (till din hjälp,                                tt
                                                                                                                                           näringsidkare udregeln 1.4                                                                                            Avdragen ska
                                                                                                                                           land enl igt huv                 40                                                       uppgifterna
                                                                                                                                                                                                                                                       )
                                                                                                                                                                                r                                                     registreras inte             F- eller SA-sk
                                                                                                                                                                                                                                                                                     att
                                                                                                                                                                 ing av tjänste
                                                                                                                                                   Övrig försäljn r Sverige
                                                                                                                                                   omsatta utanfö                 41
                                                                                                                                                                   köparen är
                                                                                                                  L 09-10

                                                                                                                                                   Försäljning när rige                                                                                             Att betala/få tillb
                                                                                                                                                                                                                                                                                           aka
                                                                                                                                                                  Sve
                                                                                                                                                   skattskyldig i             42
                                                                                                                                                                                                                                                                                                     nas i rutan)
                                                                                                                                                                      ing m.m.                                                                                                      r kan bara läm
                                                                                                                                                       Övrig försäljn                                                                                            (Upplysninga
                                                                                                                                                       Förklaringar till
                                                                                                                                                                         fotnoter 1 - 4,
                                                                                                                                                                                         se kopian
                                                                                                                                                                                                                                      Upplysningar
                                                                                                                                03

                                                                                                                                                         Underskrift ig firmatecknare)
                                                                                                                                                                           hör
                                                                                                                                                         Underskrift (be
                                                                                                                                     10

                                                                                                                                                               as John                      sson
                                                                                                                                                          Mathiliga
                                                                                                                                           4700

                                                                                                                                                                                                                                                                                                                           iv   kod
                                                                                                                                                                                                                                                                                                            03 Administrat
                                                                                                                                                          Namnförtyd
                                                                                                                                                                    nde                                                                                                                                         22 0199
                                                                                                                                                 SKV

                                                                                                                                                              Kontaktperson

                                                                                                                                                                              r
                                                                                                                                                              Telefonnumme
                                                                                                                                                              123 45 67

14                                                                                                                                                                                            www.skatteverket.se
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