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Sweden’s tax system is administered by the Swedish Tax Agency (Skatteverket). As an EU member state, Sweden follows the EU VAT Directive with locally adapted rates. Moms (Mervärdesskatt) applies at standard, reduced, and heavily reduced rates. Exports and certain financial and healthcare services are exempt. Businesses are identified by their Organisationsnummer (organization number), a 10-digit number validated with the Luhn algorithm. The Swedish VAT number uses the format SE followed by the 10-digit organization number plus “01” as check digits. Individuals may be identified by their Personnummer (personal identity number, format YYMMDD-XXXX) or Samordningsnummer (coordination number for non-residents, where the day component is offset by 60). Sole proprietorships use the owner’s personal number as their organization number. E-invoicing via PEPPOL BIS Billing 3.0 is mandatory for all B2G transactions since April 2019. F-tax (F-skatt) registration indicates that a business handles its own tax payments, exempting customers from withholding obligations. Reverse charge applies in specific sectors (construction, metals, waste) and for cross-border transactions within the EU. Simplified invoices may be used for transactions up to 4000 SEK.

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Base Details

KeyValue
Tax Country CodeSE
CurrencySEK
Base Time ZoneEurope/Stockholm

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Tax Categories

CodeNameTitle
VATVATValue Added Tax

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VAT Rates

RateKeysNamePercentsDescription
generalstandardGeneral Rate25.0%
reducedstandardFirst Reduced Rate12.0%
super-reducedstandardSecond Reduced Rate6.0%

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Scenarios

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bill/invoice

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

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Validation Rules

FieldTestValidation Code / Message
code
  • Code in [SE]
  • Valid
GOBL-SE-TAX-IDENTITY-01
Invalid Swedish VAT identity code
FieldTestValidation Code / Message
supplier
  • Context: regime in [SE]
  • Has tax ID code or identity with type in [ON, PN, CN]
GOBL-SE-BILL-INVOICE-01
Invoice SE supplier must have either tax ID code or identity with ON, PN, or CN type
FieldTestValidation Code / Message
code
  • Type in [ON]
  • Valid org number
GOBL-SE-ORG-IDENTITY-01
Invalid organization number format
code
  • Type in [ON]
  • Luhn checksum
GOBL-SE-ORG-IDENTITY-02
Invalid checksum
code
  • Type in [PN, CN]
  • Valid individual number
GOBL-SE-ORG-IDENTITY-03
Invalid person or coordination number format
code
  • Type in [PN, CN]
  • Luhn checksum
GOBL-SE-ORG-IDENTITY-04
Invalid checksum