Sweden Vat Return

Sweden VAT Return Skill (Momsdeklaration) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Key momsdeklaration ruta (boxes):

Conservative defaults — Sweden-specific values for the universal categories in vat-workflow-base Section 2:

Red flag thresholds — country slot values for the reviewer brief in vat-workflow-base Section 3:

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Swedish or international business bank: Handelsbanken, SEB, Swedbank, Nordea SE, Danske Bank SE, Länsförsäkringar, Revolut Business, Wise Business, or any other.

Recommended — sales invoices for the period (especially intra-EU B2B supplies and exports), purchase invoices for any input VAT claim above SEK 2,000, the client's organisationsnummer and momsregistreringsnummer.

Ideal — complete invoice register, prior period momsdeklaration, reconciliation of any carry-forward.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement is available → hard stop. If bank statement only → proceed but record in the reviewer brief: "This momsdeklaration was produced from bank statement alone. The reviewer must verify input VAT claims above SEK 2,000 are supported by compliant invoices and reverse-charge classifications match."

Sweden-specific refusal catalogue

These refusals apply on top of the EU-wide refusals in eu-vat-directive Section 13. If any trigger fires, stop, output the refusal message verbatim, end the conversation.

R-SE-1 — VAT group (mervärdesskattegrupp). Trigger: client is part of a VAT group. Message: "VAT groups require consolidation across all group members. Out of scope."

R-SE-2 — Fiscal representative. Trigger: non-resident supplier with a fiscal representative in Sweden. Message: "Non-resident registrations with fiscal representatives have specific obligations beyond this skill."

R-SE-3 — Partial exemption (proportionell avdragsrätt). Trigger: client makes both taxable and exempt supplies (financial services, medical, education, residential rent) and exempt proportion is non-de-minimis. Message: "You make both taxable and exempt supplies. Input VAT must be apportioned under ML kapitel 13 §29-30. Please use an auktoriserad revisor to confirm the pro-rata rate."

R-SE-4 — Flat-rate scheme (schablonavdrag). Trigger: client uses a flat-rate deduction scheme (e.g. forestry/agriculture). Message: "Flat-rate schemes require sector-specific calculations beyond this skill."

R-SE-5 — Real estate option to tax (frivillig skattskyldighet). Trigger: client is a property owner transitioning into or out of the optional VAT registration for commercial property. Message: "Frivillig skattskyldighet transitions for real estate require complex capital goods scheme adjustments. Please use an auktoriserad revisor."

R-SE-6 — Margin scheme (VMB vinstmarginalbeskattning). Trigger: client deals in second-hand goods, art, antiques, or travel agent packages under the margin scheme. Message: "Margin scheme transactions require transaction-level margin computation. Out of scope."

R-SE-7 — Income tax instead of moms. Trigger: user asks about income tax return, not momsdeklaration. Message: "This skill handles momsdeklaration only. For Swedish income tax, use the appropriate income tax skill."

Section 3 — Supplier pattern library (the lookup table)

This is the deterministic pre-classifier. Match by case-insensitive substring. If none match, fall through to Tier 1 rules in Section 5.

3.1 Swedish banks (fees exempt — exclude)

3.2 Swedish government, regulators, and statutory bodies (exclude entirely)

3.3 Swedish utilities

3.4 Insurance (exempt — exclude)

3.5 Post and logistics

3.6 Transport (Sweden domestic)

3.7 Food retail and entertainment

Note on Swedish representation (representationsavdrag): Sweden allows VAT recovery on business entertainment up to a meal cost of SEK 300 per person excl. VAT (IL 16 kap. §2). The VAT on that amount is deductible. Above SEK 300/person, no additional VAT recovery. Alcohol is never deductible. Default: block fully. [T2] flag if client claims business entertainment with proper documentation.

3.8 SaaS — EU suppliers (reverse charge, ruta 21/30)

Note on Spotify: Spotify AB is a Swedish company. Purchases from Spotify are domestic Swedish transactions at 25%, NOT reverse charge. This is a common mistake.

3.9 SaaS — non-EU suppliers (reverse charge, ruta 23/30)

3.10 Payment processors

3.11 Professional services (Sweden)

3.12 Payroll and social security (exclude entirely)

3.13 Property and rent

3.14 Internal transfers and exclusions

Section 4 — Worked examples

Six fully worked classifications from a hypothetical Swedish self-employed IT consultant.

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; SEK 166.88

Reasoning: Notion Labs Inc is a US entity (Section 3.9). Non-EU service — reverse charge. Report net SEK 166.88 in ruta 23, output VAT (25% = SEK 41.72) in ruta 30, and same SEK 41.72 as input VAT in ruta 48. Net effect zero.

Output:

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April ; -9,500.00 ; SEK

Reasoning: Google Ireland Limited (IE). EU service reverse charge. Net SEK 9,500 in ruta 21, output VAT (25% = SEK 2,375) in ruta 30, input VAT SEK 2,375 in ruta 48.

Output:

Example 3 — Entertainment, limited deduction

Input line: 15.04.2026 ; RESTAURANG OPERAKÄLLAREN ; DEBIT ; Client dinner 4 persons ; -4,800.00 ; SEK

Reasoning: Restaurant transaction. Business entertainment (representation) with 4 persons. Swedish rule: VAT deductible on meal cost up to SEK 300/person excl. VAT. Maximum deductible base = 4 x SEK 300 = SEK 1,200 excl. VAT. VAT on that = SEK 300. But documentation is required (business purpose, attendees, date). Default: block fully. [T2] flag.

Output:

Example 4 — Domestic purchase at reduced rate (passenger rail)

Input line: 18.04.2026 ; SJ AB ; DEBIT ; Stockholm–Gothenburg return ; -1,200.00 ; SEK

Reasoning: SJ AB is the Swedish state railway. Domestic passenger transport is at 6% VAT. Net = SEK 1,200 / 1.06 = SEK 1,132.08. VAT = SEK 67.92. Input VAT deductible in ruta 48 if business travel.

Output:

Example 5 — EU B2B service sale (inbound receipt)

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice SE-2026-018 IT consultancy March ; +35,000.00 ; SEK

Reasoning: Incoming from a German company. B2B IT consulting services — place of supply is Germany. Invoice at 0%, German customer accounts for reverse charge. Report net in ruta 36 (EU services supplied). No output VAT. Verify German USt-IdNr on VIES.

Output:

Example 6 — Vehicle, mixed-use passenger car

Input line: 28.04.2026 ; VOLVO FINANS ; DEBIT ; Car lease May ; -5,500.00 ; SEK

Reasoning: Car lease payment. In Sweden, passenger cars used for mixed business/private purposes have limited VAT recovery. If the car is used exclusively for business (not available for private use), 100% recovery. For mixed use, recovery is restricted. Default: block fully. [T2] flag — reviewer must determine vehicle classification and business-use proportion.

Output:

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 25% (ML kap 9 §2)

Default rate for any taxable supply unless reduced rate, zero rate, or exemption applies. Sales → ruta 06 (net), ruta 10 (output VAT). Purchases → ruta 48 (input VAT).

5.2 Reduced rate 12% (ML kap 9 §3)

Applies to: food and non-alcoholic beverages, restaurant and catering services (excl. alcohol), hotel accommodation (from 2024). Sales → ruta 07 (net), ruta 11 (output VAT). Purchases → ruta 48 (input VAT at 12%).

5.3 Reduced rate 6% (ML kap 9 §4)

Applies to: books, newspapers, periodicals, cultural events (cinema, theatre, concerts), sporting events (spectator), domestic passenger transport (bus, rail, taxi, domestic flights). Sales → ruta 08 (net), ruta 12 (output VAT). Purchases → ruta 48 (input VAT at 6%).

5.4 Zero rate / exempt with credit

Exports → ruta 37 (net). Intra-EU B2B goods → ruta 35 (net, requires VIES-verified VAT number, transport proof). Intra-EU B2B services → ruta 36 (net). Prescribed medicines, certain medical aids → zero rated.

5.5 Exempt without credit (ML kap 10)

Medical/dental care, social services, education, financial services, insurance, postal universal service, residential rent. Excluded from the momsdeklaration. If significant → R-SE-3 refuses.

5.6 Local standard purchases

Input VAT at applicable rate from a Swedish supplier. Deductible in ruta 48. Subject to blocked-input rules (5.10).

5.7 Reverse charge — EU services received (ML kap 6 §33-34)

EU supplier invoices at 0%: net → ruta 21, output VAT → ruta 30 (at applicable rate, usually 25%), input VAT → ruta 48. Net cash effect zero.

5.8 Reverse charge — EU goods acquisitions

Physical goods from EU supplier: net → ruta 20, output VAT → ruta 30, input VAT → ruta 48.

5.9 Reverse charge — non-EU services (ML kap 6 §34)

Services from outside EU: net → ruta 23, output VAT → ruta 30, input VAT → ruta 48.

5.10 Blocked input VAT

• Entertainment/representation: VAT deductible only up to SEK 300/person excl. VAT on meals; alcohol never deductible (IL 16 kap §2)
• Passenger cars: mixed-use → restricted; exclusive business use → full deduction; requires evidence
• Private use: fully blocked
• Staff gifts above SEK 500 excl. VAT: blocked (trivial gifts up to SEK 500 deductible)
• Real property for residential use: blocked

5.11 Capital goods scheme (ML kap 15)

Capital goods with acquisition cost excl. VAT ≥ SEK 200,000 for movable property (machinery, equipment) are subject to 5-year adjustment. Immovable property (real estate): 10-year adjustment with threshold SEK 100,000 per cost item. Below thresholds: treat as normal overhead in ruta 48.

5.12 Construction reverse charge (ML kap 6 §34a)

Construction and building services between VAT-registered businesses in the construction sector: the buyer accounts for VAT. Net → ruta 24, output VAT → ruta 30, input VAT → ruta 48. [T2] — requires determining both parties are in construction.

5.13 Sales — local domestic

Charge 25%, 12%, or 6% as applicable. Map to ruta 06/07/08 (net) and ruta 10/11/12 (output VAT). Ruta 05 = total = sum of 06+07+08.

5.14 Sales — cross-border B2C

EU consumers above €10,000 threshold → R-EU-5 (OSS refusal). Below threshold → Swedish VAT at applicable rate.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: OKQ8, Circle K, Preem, Shell SE, Ingo. Default: 0% recovery. Question: "Is this a passenger car for mixed use, or a commercial vehicle used exclusively for business?"

6.2 Restaurants and entertainment (representation)

Pattern: any restaurant, café, bar. Default: block. Question: "Was this business representation with documented purpose and attendees? How many persons? (VAT deductible up to SEK 300/person excl. VAT.)"

6.3 Ambiguous SaaS billing entities

Pattern: Google, Microsoft, etc. where legal entity not visible. Default: non-EU reverse charge ruta 23/30/48. Question: "Could you check the invoice for the legal entity name and country?"

6.4 Round-number incoming transfers from owner-named counterparties

Default: exclude as owner injection. Question: "Is this a customer payment, capital injection, or loan?"

6.5 Incoming transfers from individual names

Default: domestic B2C sale at 25%, ruta 06/10. Question: "Was this a sale? Country?"

6.6 Incoming transfers from foreign counterparties

Default: domestic 25%. Question: "B2B with VAT number, B2C, goods or services, which country?"

6.7 Large one-off purchases (capital goods threshold)

Default: if net ≥ SEK 200,000 → capital goods scheme; otherwise normal overhead. Question: "Confirm total invoice amount excluding VAT."

6.8 Mixed-use phone, internet, home office

Pattern: Telia, Telenor personal lines; home electricity. Default: 0% if mixed. Question: "Dedicated business line or mixed-use? Business percentage?"

6.9 Outgoing transfers to individuals

Default: exclude as drawings. Question: "Contractor with invoice, wages, refund, or personal?"

6.10 Cash withdrawals

Pattern: UTTAG, BANKOMAT, ATM. Default: exclude. Question: "What was the cash used for?"

6.11 Rent payments

Pattern: HYRA, LOKALHYRA. Default: no VAT (residential). Question: "Commercial property? Does landlord charge moms (frivillig skattskyldighet)?"

6.12 Foreign hotel and accommodation

Default: exclude from input VAT. Question: "Was this a business trip?"

6.13 Construction services received

Pattern: byggtjänster, snickare, målare, VVS. Default: domestic 25% ruta 48. Question: "Are you in the construction sector? Is this a subcontractor?"

6.14 ROT/RUT deductions

Pattern: ROT-avdrag, RUT-avdrag on invoices. Why insufficient: ROT/RUT is an income tax deduction, not a VAT concept. The VAT on the full invoice is still applicable. Default: treat as normal domestic purchase at 25% for VAT. Question: "Confirm the total invoice amount including VAT (before ROT/RUT reduction)."

Section 7 — Excel working paper template (Sweden-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Sweden-specific overlay.

Sheet "Transactions"

Columns A–L per the base. Column H ("Ruta code") accepts only valid momsdeklaration ruta codes from Section 1. For reverse-charge transactions, enter output ruta and input ruta separated by a slash (e.g. "21/30/48").

Sheet "Box Summary"

Output:
| 05 | Total taxable sales excl. VAT | =C[06]+C[07]+C[08] |
| 06 | Sales 25% excl. VAT | =SUMIFS(Transactions!E:E, Transactions!H:H, "06") |
| 07 | Sales 12% excl. VAT | =SUMIFS(Transactions!E:E, Transactions!H:H, "07") |
| 08 | Sales 6% excl. VAT | =SUMIFS(Transactions!E:E, Transactions!H:H, "08") |
| 10 | Output VAT 25% | =C[06]*0.25 |
| 11 | Output VAT 12% | =C[07]*0.12 |
| 12 | Output VAT 6% | =C[08]*0.06 |

Acquisitions (reverse charge):
| 20 | EU goods acquisitions | =SUMIFS(...) |
| 21 | EU services acquisitions | =SUMIFS(...) |
| 22 | Non-EU goods acquisitions | =SUMIFS(...) |
| 23 | Non-EU services acquisitions | =SUMIFS(...) |
| 24 | Domestic reverse charge (construction) | =SUMIFS(...) |
| 30 | Output VAT on acquisitions 25% | =(C[20]+C[21]+C[22]+C[23]+C[24])*0.25 |
| 31 | Output VAT on acquisitions 12% | ... |
| 32 | Output VAT on acquisitions 6% | ... |

Exempt/zero-rated supplies:
| 35 | EU goods supplies | =SUMIFS(...) |
| 36 | EU services supplies | =SUMIFS(...) |
| 37 | Exports | =SUMIFS(...) |

Input:
| 48 | Total input VAT | =SUMIFS(Transactions!F:F, Transactions!H:H, "48") |
| 49 | Net VAT payable/refundable | =(C[10]+C[11]+C[12]+C[30]+C[31]+C[32])-C[48] |

Sheet "Return Form"

Positive ruta 49 → payable to Skatteverket.
Negative ruta 49 → refund to the business.

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/sweden-vat-<period>-working-paper.xlsx

Section 8 — Sweden bank statement reading guide

CSV format conventions. Handelsbanken exports use semicolon delimiters with YYYY-MM-DD dates. SEB uses tab-separated. Swedbank typically semicolons. Common columns: Datum, Text, Belopp, Saldo.

Swedish language variants. Hyra (rent), lön (salary), ränta (interest), överföring (transfer), uttag (withdrawal), insättning (deposit). Treat as English equivalents.

Internal transfers. Own-account transfers labelled "överföring", "eget konto", "intern". Always exclude.

Owner draws. Enskild firma (sole trader) transfers to personal account are drawings — exclude.

Refunds. Identify by "återbetalning", "kreditnota", "retur". Book as negative in same ruta.

Foreign currency. Convert to SEK at transaction date rate. Use Riksbanken cross rates.

IBAN prefix. SE = Sweden. DK, FI, NO = Nordic (EU/EEA). IE, DE, FR = EU. US, GB, CH = non-EU.

Section 9 — Onboarding fallback (only when inference fails)

9.1 Entity type

Inference rule: enskild firma (sole trader) vs AB (aktiebolag) vs HB (handelsbolag). Fallback: "Are you enskild firma, AB, HB, or other?"

9.2 VAT registration status

Inference rule: if asking for momsdeklaration, they are momsregistrerad. Fallback: "Are you momsregistrerad?"

9.3 Organisationsnummer and VAT number

Fallback: "What is your organisationsnummer and momsregistreringsnummer? (SE + 12 digits)"

9.4 Filing period

Inference rule: transaction dates. Fallback: "Monthly, quarterly, or annual filing? Which period?"

9.5 Industry

Inference rule: counterparty mix. Fallback: "What does the business do?"

9.6 Employees

Inference rule: arbetsgivaravgifter, lön outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

Fallback: "Do you make VAT-exempt sales?" If yes → R-SE-3 may fire.

9.8 Credit brought forward

Always ask: "Do you have any excess credit from the previous period?"

9.9 Cross-border customers

Fallback: "Customers outside Sweden? EU or non-EU? B2B or B2C?"

9.10 Vehicle type

Fallback: "Do you use a vehicle for business? Passenger car or commercial vehicle? Mixed or exclusive business use?"

Section 10 — Reference material

Validation status

v2.0, rewritten April 2026. Awaiting validation by auktoriserad revisor or godkänd revisor in Sweden.

Sources

1. Mervärdesskattelagen (ML) 2023:200 — https://www.riksdagen.se
2. Skatteförfarandelagen (SFL) 2011:1244
3. Inkomstskattelagen (IL) 1999:1229 (representation limits)
4. Skatteverket guidance — https://www.skatteverket.se
5. Council Directive 2006/112/EC — via eu-vat-directive companion skill
6. VIES — https://ec.europa.eu/taxation_customs/vies/
7. Riksbanken exchange rates

Known gaps

1. Supplier pattern library does not cover every Swedish business.
2. Construction reverse charge (ruta 24) is Tier 2 — future version should add detailed rules.
3. ROT/RUT interaction is noted but not fully specified for VAT purposes.
4. Capital goods thresholds (SEK 200,000 movable / SEK 100,000 immovable) to be verified annually.
5. Representation limits (SEK 300/person) to be verified against current IL 16 kap.
6. Spotify domestic treatment must be verified — entity may change billing country.

Change log

• v2.0 (April 2026): Full rewrite to three-tier Accora architecture.
• v1.0 (April 2026): Initial draft. Standalone monolithic document.

Self-check (v2.0)

1. Quick reference with ruta table and conservative defaults: yes (Section 1).
2. Supplier library as lookup tables: yes (Section 3, 14 sub-tables).
3. Worked examples: yes (Section 4, 6 examples).
4. Tier 1 rules compressed: yes (Section 5, 14 rules).
5. Tier 2 catalogue: yes (Section 6, 14 items).
6. Excel template with recalc: yes (Section 7).
7. Onboarding as fallback: yes (Section 9, 10 items).
8. All 7 Sweden-specific refusals: yes (Section 2, R-SE-1 through R-SE-7).
9. Reference material at bottom: yes (Section 10).
10. Three rates (25%/12%/6%) correctly mapped to ruta 06-08/10-12: yes.
11. Spotify domestic exception documented: yes (Section 3.8).
12. Representation limits (SEK 300/person) documented: yes.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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