VAT situation in Sweden ESS ERIC Björn Anefur, Swedish Tax Agency 2018-07-05

Definitions ESS member In kind-partners Sub-suppliers The scope of a member is defined as being part of the same tax subject. Stated owned companies, organisations, universities etcetera are usually not viewed as a member of ESS ERIC. In kind-partners Any non ESS member that provides goods or services to ESS in kind. Sub-suppliers Any other supplier of goods or services that are used either by an ESS member or in kind-partners.

In-kind contributions An in-kind contribution from a member of ESS ERIC falls outside the scope of the application for VAT. Any supply from an in kind-partner falls under normal VAT rules. This is also true for sub-suppliers to both in kind-partners and ESS members.

Consequences for suppliers (both in kind-partners and sub-suppliers) ESS ERIC is registered for VAT in Sweden. Supplies within Sweden are subject to normal VAT rules. Typically, this will result in VAT registration in Sweden for a lot of foreign suppliers.

Registration for VAT in Sweden Grounds for registration Sales within Sweden that are not subject to reverse charge. Most sales to ESS ERIC are subject to reverse charge. Transfer of goods to Sweden from another EU country. Mainly transfer of materials that will be part of construction services. Intra-community acquisitions of services or goods in Sweden. Must take into account any eventual fixed establishment. Acquisition of constructions services within Sweden if the buyer is a construction company.

Registration (continue) Normal applications takes 1-2 weeks. The time table can be extended if the tax liability must be investigated. Suppliers should apply for a VAT registration at the time for either the first taxable supply or the first acquisition subject to Swedish VAT. Applications should be sent to the International Tax Offices in Malmö or Stockholm (depending on country of origin). Registrations may be delayed for various reasons, such as non-signed documents, incomplete applications or indistinct information regarding the activities in Sweden.

Registration (continue) VAT returns must be submitted for all reporting periods, even if no transactions has taken place. VAT returns are submitted on paper forms. Electronic VAT returns may be submitted but only by someone who has a Swedish identification number.

Information The Swedish Tax Agency’s webpage (in English) https://www.skatteverket.se/servicelankar/otherlanguages/inenglish.4.12815e4f14a62bc048f4edc.html Registering a foreign business in Sweden https://www.skatteverket.se/servicelankar/otherlanguages/inenglish/businessesandemployers/registeringabusiness.4.12815e4f14a62bc048f5179.html Declaring taxes https://www.skatteverket.se/servicelankar/otherlanguages/inenglish/businessesandemployers/declaringtaxesbusinesses.4.12815e4f14a62bc048f522a.html Paying taxes https://www.skatteverket.se/servicelankar/otherlanguages/inenglish/businessesandemployers/payingtaxesbusinesses.4.12815e4f14a62bc048f5395.html General information about VAT https://www.skatteverket.se/foretagochorganisationer/sjalvservice/blanketterbroschyrer/broschyrer/info/552b.4.39f16f103821c58f680007913.html Phone numbers and email https://www.skatteverket.se/servicelankar/otherlanguages/inenglish/contactus.4.4c5def2714bbf25766d2d6f.html