The Local is not responsible for content posted by users.
  Reply to this topic

VAT when Registering as Self employed.

Good gosh - verksamt

escooler
post 5.Oct.2018, 12:54 PM
Post #1
Joined: 8.Feb.2018

Hi All,

Finally registering as self-employed in Sweden having been here a few months now (moved for partners job). I am doing an E application through the verksamt website, and cannot work out if I need to register for VAT. All of my business activities (design and animation work) are remote to the US, or UK, so reading around I don't need to add Swedish VAT to my invoice? So so I need to register for VAT when signing up (turnover will be above 30000 SEK).

Not sure good at knowing how all this works.

Best.
A
Go to the top of the page
+
ChocOwl
post 5.Oct.2018, 01:03 PM
Post #2
Joined: 17.Jan.2011

see info here: https://www.skatteverket.se/foretagochorgan...9800010696.html
My guess is that you need to either charge 25% VAT for your UK clients (until Brexit, ha ha) or sell services to the UK VAT-free and fill out the periodisk sammanställning momshandel inom EU form (probably querterly)
Go to the top of the page
+
lancemate
post 8.Oct.2018, 08:50 AM
Post #3
Joined: 25.Jul.2018

Recently gone through this myself, technically you do not need to register as you will be adding a line to your UK invoice saying reverse charges apply (your customers VAT number also needs to be present on the invoice) and reporting these sales on your periodical statement.

However if you want to claim the moms back on any business related expenses then you do need to register and this is the only reason I have done so.
Go to the top of the page
+
yet another brit
post 8.Oct.2018, 05:17 PM
Post #4
Joined: 5.Jan.2013

You should register for VAT - generically for services you won't need to add it to invoices to the EU (or indeed the UK, post-Brexit), but you may need to quote the number so that *they* can justify not paying it; it has happened to me that a foreign client has required it. And as above, you will want to be able to recover VAT on business expenses in Sweden.

Note that there is some boilerplate you can add to invoices, something like:

"Services rendered to foreign corporate entities are not liable for VAT / MOMS according to Swedish VAT Directive article 44."
Go to the top of the page
+
lancemate
post 9.Oct.2018, 11:00 AM
Post #5
Joined: 25.Jul.2018

QUOTE (yet another brit @ 8.Oct.2018, 06:17 PM) *
"Services rendered to foreign corporate entities are not liable for VAT / MOMS according to Swedish VAT Directive article 44."


European Union Customers Only: If the tax amount is zero (0.00), this service may be subject to reverse charge procedures by the customer. Article 44 VAT Directive 200/112/EC applies.

Is what I put.
Go to the top of the page
+

Reply to this topic
2 User(s) are reading this topic (2 Guests and 0 Anonymous Users)
0 Members: