Amazon FBA and VAT in Sweden
Spis treści
Sweden is a wealthy, digitally advanced market where online shopping is simply part of everyday life. Over 80% of Swedes shop online, and more of them are turning to platforms like Amazon every year. What makes Sweden stand out is its focus on quality service, sustainability, and punctual delivery. That’s why Amazon FBA (Fulfillment by Amazon), with its fast logistics and professional infrastructure, is the natural choice for businesses looking to scale and build a trustworthy image.
In practice, a seller who already operates on Amazon in Germany, France, or Italy can now enter the Nordic market without too many barriers. With Amazon’s FBA network, they can serve not just Sweden, but also Denmark, Norway, and Finland — all from one well-organized logistics hub.
The rise of Sweden’s importance since the launch of Amazon.se
When Amazon.se first launched in 2020, the reaction from the industry was mixed. There were some hiccups early on — awkward translations, limited product ranges — but the platform quickly caught up. Today, Amazon.se is a fully functional marketplace with local fulfillment centers, Prime offers, advertising options, and customer support in Swedish.
For EU-based sellers, the launch of Amazon.se opened a brand-new growth path. It didn’t require starting from scratch — most sellers could simply add a new sales channel and adjust their Seller Central settings to list their products in Sweden. For businesses already part of the Amazon FBA Europe program, joining the Swedish marketplace was practically seamless and gave instant access to a fresh audience of customers.
Sweden has also become a strategic logistics hub for the entire Nordic region. Amazon has expanded its warehouses in Eskilstuna and Brunna, which now handle orders from across Scandinavia. Even if Sweden doesn’t yet represent a major share of total sales, these FBA centers are a crucial part of Amazon’s European infrastructure. As a result, more and more sellers are choosing to store their stock in Sweden, which naturally comes with local tax obligations.
The growth of the Swedish marketplace is clear from the numbers. As of 2025, the number of active sellers on Amazon.se has exceeded 10,000, with roughly 15% coming from Central and Eastern Europe. In just five years, Sweden has become one of the fastest-growing Amazon markets in Europe.
Why understanding Swedish VAT rules is essential
But with opportunity comes responsibility — and one of the most important aspects of selling in Sweden is understanding how VAT works there. Sweden has one of the highest VAT rates in Europe, at 25%, and a very precise tax control system. The Swedish Tax Agency is known for closely monitoring e-commerce activity, including sales made through marketplaces like Amazon. For sellers, this means that incorrect reporting, missing registrations, or delayed filings can lead not only to financial penalties but also to serious operational issues, including account suspensions.
Many small business owners mistakenly believe they can handle Swedish sales entirely through their home country’s VAT system, especially if they use the One Stop Shop (OSS) scheme. Unfortunately, that’s not the case. If your goods are stored in an Amazon FBA warehouse in Sweden, you’re required to register for local VAT — even if you’re already registered under OSS elsewhere in the EU.
Ignoring this rule can get expensive. The Swedish Tax Agency can fine you for failing to register, and Amazon may suspend your account until you provide a valid Swedish VAT number. On top of that, without local VAT registration, you can’t reclaim the tax paid on imports or Amazon’s service fees, which directly impacts your profitability.
So, understanding and following Swedish VAT rules isn’t just a legal necessity — it’s smart business. Sellers who take it seriously, register on time, file their returns regularly, and keep clean records can grow their sales with peace of mind, taking full advantage of the opportunities that Amazon FBA offers across Sweden and the wider Nordic region.
VAT rates in Sweden (Mervärdesskatt / Moms)
How the system works in practice
Swedish VAT — known locally as Mervärdesskatt, or simply Moms — works much like in the rest of the EU. You add VAT to your sales, and as a registered taxpayer, you can reclaim VAT from your business expenses.
If you’re using Amazon FBA warehouses in Sweden, your shipments to Swedish customers are treated as domestic sales, which means you must apply Swedish VAT rates and handle your tax reporting locally. That’s really the heart of the topic “Amazon FBA VAT in Sweden” — getting the right rate and keeping proper records determines whether your business runs smoothly or runs into trouble.
The main VAT rates and when they apply
Standard rate – 25%
This is the default rate for most goods and services. It covers electronics, clothing, cosmetics, home accessories, sports equipment, and even personal services like hairdressing, as well as pet products such as food and accessories. So, if you’re selling typical Amazon FBA categories — power banks, lamps, electric toothbrushes, or dog beds — you’ll almost certainly be applying the 25% rate.
Reduced rate – 12%
This rate mainly applies to food for human consumption, selected non-alcoholic beverages, accommodation services, and restaurant or catering services. If your offer includes coffee, pasta, spices, ready meals, or gourmet food gift boxes, that’s usually 12%. A quick heads-up though: pet food doesn’t fall into this category — it stays at 25%.
Reduced rate – 6%
This one covers books (including e-books), newspapers, magazines, tickets for cultural or sporting events (with some exceptions — for example, cinema tickets often fall under the 25% rate), and domestic passenger transport within Sweden. If you’re selling printed books shipped from an FBA warehouse in Sweden, you’ll be charging 6%.
Zero rate – 0%
This applies mostly to exports of goods outside the EU and to intra-Community supplies (sales to other EU countries). In the Amazon FBA model, you’ll come across this rate when shipping from a Swedish warehouse to a customer outside the EU, or when handling an intra-EU sale. Passenger transport between countries follows separate rules, so don’t mix it up with the domestic 6% — always check the specific tax rules for where the service is supplied.
Who oversees VAT and how to stay compliant
The Swedish Tax Agency — Skatteverket — is responsible for the entire VAT system. They handle business registrations, tax returns, and refunds. If you’re selling via Amazon FBA in Sweden, make sure to follow Skatteverket’s documentation closely, as product classifications are detailed and regularly updated.
For a young e-commerce business in Europe, the most practical approach is simple: identify the correct VAT rate for each product, set it properly in your Amazon catalogue, issue compliant invoices, and stay on top of your filing deadlines.
Do that, and “Amazon FBA VAT in Sweden” stops being a minefield — it becomes just another manageable, predictable part of scaling your sales across the Nordic market.
When VAT registration in Sweden becomes mandatory
Registering for VAT in Sweden is a key step for anyone expanding into the Nordic market — especially for those using the Amazon FBA model. Sweden is strict when it comes to enforcing VAT rules, and its tax authority, Skatteverket, closely monitors e-commerce sales, including transactions carried out through marketplaces like Amazon.
In short: if your goods are physically stored in Sweden (for example, in an Amazon FBA warehouse in Eskilstuna or Brunna), if you exceed the EU-wide €10,000 B2C sales threshold, or if your business operates from outside the EU, you’ll eventually need to register for VAT in Sweden. Since 2025, however, there’s been a small but important update: in certain cases, small EU-based businesses can make use of Sweden’s local VAT exemption threshold of 120,000 SEK, provided they meet specific conditions.
Sellers from EU countries
For sellers based in the EU who operate on Amazon FBA, VAT registration in Sweden usually becomes necessary in three main situations.
The first is storing goods in an Amazon FBA warehouse. The moment your products are physically located in Sweden, sales to Swedish customers are treated as local transactions. Amazon considers them Swedish domestic sales, which automatically means you need a local VAT number (with the “SE” prefix).
The second case is exceeding the EU-wide €10,000 B2C sales threshold. This limit applies to your total cross-border sales to consumers across the entire EU — not just Sweden. Once you pass it, your sales are taxed in the customer’s country — in this case, Sweden. At that point, you have two options: register for VAT locally in Sweden or use the OSS (One Stop Shop) system, which allows you to report your EU-wide sales in a single country (usually your home country).
The third situation concerns digital services — things like e-books, online courses, or digital subscriptions. You can report these through OSS, but some sellers choose to register locally in Sweden if most of their customers are based there.
As of 1 January 2025, there’s also a new rule that lightens the load for the smallest EU-based sellers. If your total annual turnover across the EU doesn’t exceed €100,000 and your sales in Sweden stay below 120,000 SEK, you can — after notifying your home country’s tax office — benefit from Sweden’s local VAT exemption. This is a notable exception to the previous rule, where every non-Swedish seller had to register regardless of revenue.
In practice, though, many small businesses still choose to register voluntarily. Doing so allows them to reclaim VAT paid on imports or Amazon fees. So while the exemption helps micro-sellers, full registration is often more practical for companies investing in ads, logistics, or product development.
Sellers from outside the European Union
For non-EU businesses, the rules are stricter. If your company is based in the UK, the US, Canada, China, or any other non-EU country, the obligation to register for VAT in Sweden applies from your very first taxable transaction — meaning as soon as you sell or store goods in the country.
There’s no exemption threshold — even selling a single product to a Swedish customer triggers the requirement.
In most cases, non-EU sellers must also appoint a fiscal representative based in Sweden. This representative is responsible for ensuring your VAT compliance and reporting. While this requirement is explicitly mentioned for IOSS (Import One Stop Shop) registrations for imports up to €150, Swedish tax advisors generally recommend having a representative for any standard VAT registration as well.
Some exceptions may apply for companies from countries that have specific tax cooperation agreements with Sweden, such as Norway or Iceland. But otherwise, Skatteverket may refuse your VAT registration if you don’t appoint a local representative.
It’s also worth noting that sellers are often advised to register for VAT before their goods are shipped to an Amazon FBA warehouse. While not a legal requirement, it’s a strong operational recommendation. Both tax advisors and Amazon itself suggest obtaining a Swedish VAT number before your inventory arrives — it prevents customs issues, incorrect VAT calculations, and delays in launching your sales. In practice, that’s standard procedure among experienced sellers.
Domestic (Swedish) sellers
For businesses based in Sweden, there’s a domestic VAT threshold. From 1 January 2025, it has been raised to 120,000 SEK in annual turnover — around €12,800. Companies with annual sales below that can operate VAT-free.
The new 2025 rules also extend this threshold to some microbusinesses from other EU countries, as long as they meet two criteria: total EU turnover under €100,000, and prior registration for the exemption in their home country. This opens the door for small startups that want to test the Nordic market before committing to full registration.
Still, it’s important to remember that being VAT-exempt means you can’t reclaim VAT on expenses such as advertising, shipping, Amazon fees, or imports. That’s why most serious Amazon FBA sellers choose full VAT registration and regular reporting — even when they technically qualify for exemption.
In short, the need to register for VAT in Sweden depends mostly on where your products are stored and where your business is based.
If you’re an EU seller — storing goods in Sweden or exceeding €10,000 in cross-border B2C sales means you need a VAT number.
If you’re a non-EU seller — the obligation applies from your very first sale, and appointing a fiscal representative is usually required.
If you’re a Swedish seller — or a small EU business testing the market — you might benefit from the 120,000 SEK exemption.
All of this adds up to one clear rule: if you’re entering the Swedish market through Amazon, sooner or later you’ll need a local VAT number. And if you’re planning long-term expansion, it’s best to register early — before your stock even reaches the FBA warehouse — and avoid the stress altogether.
The VAT registration process in Sweden
Registering for VAT in Sweden is one of the first essential steps for any entrepreneur selling through Amazon FBA in the Nordic market. The process itself isn’t overly complicated, but it does require accuracy, proper documentation, and an understanding of local requirements. Skatteverket — the Swedish Tax Agency — oversees everything related to VAT registration and compliance, including applications from foreign businesses.
Since 1 January 2025, updated rules for small business VAT exemptions have been in place. In short, Sweden now has an annual VAT exemption threshold of 120,000 SEK, which can also apply to small sellers from other EU countries — as long as their total turnover across the EU doesn’t exceed €100,000. This exemption, however, applies only to EU-based businesses. For companies outside the EU, the obligation to register for VAT in Sweden applies from the very first sale, with no exemption threshold at all.
VAT registration for EU-based sellers
If you’re an EU entrepreneur selling on Amazon FBA in Sweden, you’ll need a local VAT number if you store goods in Swedish warehouses or sell directly to Swedish customers. Registration can be completed entirely online through Skatteverket’s e-service system, or alternatively, using the paper form SKV 4620.
Before applying, it’s important to prepare the necessary documents:
a business registration certificate (from your national business register), a copy of your ID or your company representative’s ID, your EU VAT number, and proof of actual business activity — such as a screenshot from Amazon Seller Central, sales contracts, or invoices. Skatteverket might also request a proof of business address (like a utility bill) and a logistics agreement — usually with Amazon — to confirm that your products are physically stored in Sweden.
The registration process begins when you submit your application via e-service or send in the SKV 4620 form. The tax agency then reviews your information, verifies your EU status, and confirms whether your operations truly cover the Swedish market. Once approved, Skatteverket issues a VAT number in the format SE123456789012, which becomes your official tax ID in Sweden. The number is valid from the date of the decision, though in some cases it may be applied retroactively if your business activity began earlier.
Typically, the process takes two to four weeks, though more complex cases can take up to six. Once you receive your VAT number, you’ll need to add it to your Amazon Seller Central account so your transactions on Amazon.se are correctly invoiced and reported.
VAT registration for non-EU sellers
For non-EU companies — such as those based in the UK, the US, Canada, or China — the VAT registration process is more demanding. Skatteverket expects you to appoint a fiscal representative registered in Sweden.
A fiscal representative is a person or company responsible for submitting your VAT returns, handling tax payments, and maintaining contact with the Swedish authorities on your behalf. While the law doesn’t explicitly require one in every case, in practice, Skatteverket strongly expects non-EU sellers to have a representative. Without one, your application might be delayed or even rejected. This requirement is mandatory, for example, in the IOSS (Import One Stop Shop) system.
Non-EU sellers register using the SKV 4632 form, which must be filled out in English or Swedish. The form asks for your business details, estimated turnover, business type, and fiscal representative information. You’ll also need to attach supporting documents — company registration certificates, ID copies for the owners, sales contracts, proof of Amazon activity, and if relevant, warehouse or logistics documentation.
Verification usually takes four to eight weeks, depending on how quickly all documents are provided and whether the representative cooperates efficiently. Once the process is complete, Skatteverket issues your VAT number (SE123456789012), which becomes active from the date of approval, or retroactively from the start of your business activity in Sweden if applicable.
Obligations after registration
Once your VAT number is active, you enter Sweden’s regular tax reporting system. You must issue invoices that comply with Swedish VAT regulations, keep accurate records of all sales and purchases, and file VAT returns electronically via Skatteverket’s e-service portal.
Swedish tax authorities take punctuality seriously — even a short delay in submitting a VAT return can lead to an automatic financial penalty.
Amazon also expects your VAT number to be active before your goods are shipped to an FBA warehouse. This isn’t a legal requirement under tax law, but a standard operational rule designed to prevent customs delays, incorrect VAT charges, and problems with your first sales.
In practice, registering for VAT in Sweden is an investment in your business’s credibility and stability. Skatteverket handles the process transparently and efficiently as long as your documentation is complete. Once you have your Swedish VAT number, you can confidently expand your sales across Sweden and the wider Nordic region — knowing that your business fully complies with local tax law.
VAT invoicing requirements in Sweden (2025 → 2030)
Starting 1 January 2025, Sweden updated its invoicing regulations to align with the EU’s VAT in the Digital Age (ViDA) initiative. The goal is to harmonize VAT rules across the EU while moving gradually toward digital reporting. However, unlike countries such as Italy, France, or Poland, Sweden has not introduced a central, mandatory national invoicing platform. Instead, it has adapted its laws to EU standards while leaving businesses free to choose between paper and electronic invoices.
Skatteverket — the Swedish Tax Agency — strongly encourages digital invoicing but doesn’t require a specific tool or platform. Sellers operating through Amazon FBA in Sweden can continue issuing invoices from their own accounting systems or through Amazon Seller Central, as long as those invoices comply with the Swedish VAT Act (Mervärdesskattelagen 1994:200).
The new rules as of January 2025
Since the start of 2025, Sweden’s invoicing rules follow the ViDA framework, paving the way for future integration with the EU-wide e-invoicing and digital reporting system. There’s still no Swedish equivalent of Poland’s KSeF or Italy’s SDI — businesses can issue invoices in any format, provided they meet Skatteverket’s requirements and can be easily presented during an audit.
In practice, this means invoices can be paper-based, PDF, or PEPPOL e-invoices, as long as they have sequential numbering, proper chronology, and complete transaction details. The 2025 update also introduced clearer content rules and raised the limit for simplified invoices.
What a VAT invoice must include
Every VAT invoice issued in Sweden must contain a specific set of details that clearly identify the seller, buyer, and transaction. Skatteverket requires:
- an issue date and a unique sequential invoice number, ensuring consistent numbering within your accounting system;
- the full legal name and address of both seller and buyer;
- VAT numbers for both parties in intra-EU transactions;
- a description of the goods or services, quantity, and unit of measure;
- the net value for each line item.
If different VAT rates are applied, each rate must be listed separately, along with the corresponding VAT amount. The invoice must also show the total VAT due, the gross amount payable, and, in cases of exemption, the legal basis — for example: “Intra-Community supply” or “Export outside the EU.”
For B2G (business-to-government) invoices, you must include an order or reference number as required by the PEPPOL BIS Billing 3.0 standard. For B2B or B2C invoices, this isn’t mandatory but is considered good practice.
From 2025, indicating the payment method is no longer mandatory for all invoices, though Skatteverket recommends including it for retail transactions, cash payments, and B2G invoices, where it forms part of the contractual terms.
Simplified invoices
The 2025 reform increased the threshold for simplified invoices to 4,000 SEK gross (previously 2,000 SEK). These can be used for low-value sales or cases where issuing a full invoice isn’t practical — such as small e-commerce orders on Amazon.
A simplified invoice must include at least the issue date, the seller’s VAT number, a description of the goods or services, the VAT rate, the VAT amount, and the total sale value.
However, this format cannot be used for intra-EU sales, exports outside the EU, or B2B transactions where the buyer needs a full invoice to reclaim VAT.
E-invoicing and the PEPPOL BIS 3.0 standard
Sweden was one of the first EU countries to mandate e-invoicing for public sector transactions (B2G). Since April 2019, all invoices issued to public institutions must be sent electronically in the PEPPOL BIS Billing 3.0 format.
For B2B transactions, e-invoicing in 2025 remains voluntary, but Skatteverket strongly promotes it as a more secure and efficient system. Under the ViDA plan, the European Union aims to make full B2B e-invoicing mandatory by July 2030. Sweden’s Ministry of Finance has already announced that the country intends to adopt this earlier — likely in phases during 2028–2029, beginning with large companies and cross-border transactions.
For Amazon FBA sellers, this means now is the right time to start using invoicing tools compatible with PEPPOL BIS 3.0. Doing so will help you avoid future technical overhauls and ensure compliance once ViDA’s EU-wide rules become mandatory.
Invoice storage rules
According to the Swedish VAT Act (Mervärdesskattelagen, Chapter 11, Section 12), invoices must be kept for seven years after the end of the year in which they were issued. They can be stored either on paper or electronically, as long as they’re readable and immediately accessible if Skatteverket requests them.
For foreign businesses, including Amazon FBA sellers based elsewhere in the EU, invoices can be stored in any EU country, provided Swedish authorities can access them instantly online. In practice, this means cloud-based accounting systems or EU-hosted servers are acceptable — as long as Skatteverket can review the records in real time if needed.
The 2025–2030 invoicing reforms in Sweden mark a major step toward digital tax management — but without unnecessary bureaucracy. Businesses still have time to adapt, and those already embracing e-invoicing gain a real advantage, both operationally and reputationally.
For Amazon FBA sellers, this evolution isn’t just about compliance. It’s about leveraging digital invoicing as a tool for automation, accuracy, and better control over financial data — preparing your business for the future of European e-commerce.
VAT return frequency and deadlines in Sweden
In Sweden’s tax system, how often you file VAT returns depends directly on your company’s annual turnover. Skatteverket, the Swedish Tax Agency, follows a proportionality rule: the larger the business, the more frequently it reports. Smaller companies get more flexibility, reducing bureaucracy and easing cash flow management.
For Amazon FBA sellers operating in Sweden, this means you need to adjust to specific reporting cycles. The frequency isn’t something you choose yourself — Skatteverket assigns it based on your business size and trading volume.
How often VAT returns are filed
Companies with annual turnover exceeding 40 million SEK must file VAT returns every month. Those with turnover between 1 million and 40 million SEK usually report quarterly, while small domestic firms under 1 million SEK can file annually.
In practice, however, annual filing is available only to Swedish-based companies. Foreign businesses — including EU sellers using Amazon FBA — must report at least quarterly, regardless of sales volume.
Skatteverket automatically assigns quarterly reporting to most foreign VAT registrants. For some sellers, this is actually beneficial — it keeps VAT management clear and allows better balancing of costs and revenue. There’s also the option to request monthly filing if you prefer more frequent VAT refunds. Skatteverket may approve this after reviewing your individual situation, especially if you incur significant logistics or FBA storage costs.
VAT return deadlines
Sweden has strict, clearly defined deadlines for each reporting frequency.
For monthly filers, the VAT return must be submitted by the 26th of the month following the reporting period. In December, the deadline moves to the 27th due to holidays.
For quarterly filers, the return must be submitted by the 12th day of the second month after the end of the quarter. This means:
- Q1 (January–March): by 12 May
- Q2 (April–June): by 12 August
- Q3 (July–September): by 12 November
- Q4 (October–December): by 12 February of the following year.
If a deadline falls on a weekend or public holiday, it automatically shifts to the next business day — for example, in some years, the second-quarter deadline falls on 17 August instead of the 12th.
For annual filers (domestic companies only), the return is due on the 26th day of the second month after the fiscal year ends — usually 26 February.
How the VAT filing process works
Sweden has fully phased out paper forms — all VAT reporting is now digital. Businesses submit returns exclusively through Mina sidor, the secure online portal within Skatteverket’s e-services platform (e-tjänster). This applies to both Swedish and foreign VAT-registered entities.
You can log in using a Swedish BankID or special credentials issued by Skatteverket for foreign users. The VAT form is available in both English and Swedish and is entirely online. Once you submit it, the system immediately confirms receipt electronically.
If there are errors or discrepancies between VAT amounts from different periods, Skatteverket contacts you directly to request a correction. If you’re due a VAT refund, it’s usually processed within a few weeks after submission.
Penalties and interest
Skatteverket takes punctuality seriously. Filing your VAT return late results in an administrative fine of 1,000 SEK. While this isn’t a huge amount, repeated delays can trigger further action — including an audit or switching your reporting frequency to monthly.
More serious violations, such as failing to submit returns for multiple periods or deliberately underreporting VAT, can lead to a skattetillägg — an additional charge of up to 20% of the unpaid VAT. Interest on late payments is based on the statlig ränta (state interest rate), which in 2025 is 2.5% per year.
What this means for Amazon FBA sellers
For EU entrepreneurs selling in Sweden through Amazon FBA, the quarterly filing system is the most common setup. At the end of each quarter — for instance, in May, August, November, and February — you log in to Skatteverket’s portal, enter your Swedish sales, operational expenses, Amazon fees, shipping costs, and any imports, then submit your VAT return. Payment is made electronically on the same day.
The entire process is clear, fast, and digital — designed to minimize mistakes and delays. Every return, payment, and refund is tracked transparently in your Skatteverket account history.
Submitting VAT returns regularly and on time not only keeps your business compliant but also strengthens your credibility in the eyes of Swedish authorities. For Amazon FBA sellers, this is part of running a professional, well-managed operation — and in a country known for its fiscal transparency, it’s also a mark of reliability and trustworthiness.
VAT refunds (Input VAT Recovery)
VAT refunds in Sweden are one of the most important financial tools available to businesses — especially for sellers using Amazon FBA — to maintain cash flow and improve profitability. In a country where the standard VAT rate stands at 25%, knowing how to recover input VAT properly isn’t just good practice; it’s a strategic skill. For EU-based e-commerce entrepreneurs, where logistics and operating costs can be significant, reclaiming VAT isn’t merely a compliance task — it’s often a real source of savings.
What can be reclaimed
The right to deduct VAT in Sweden is based on Chapter 8 of the Swedish VAT Act (Mervärdesskattelagen 1994:200). According to this law, any VAT-registered business can reclaim the input VAT paid on purchases and expenses that are directly linked to taxable business activities in Sweden.
For Amazon FBA sellers, the list of deductible expenses is wide. It includes Amazon service fees (sales commissions, fulfillment, storage), Amazon Ads and PPC campaigns, logistics and transport costs, imports, and professional services such as accounting, marketing, or office expenses.
Skatteverket makes it clear: VAT recovery is only allowed for costs directly related to taxable business activity in Sweden. If an expense is connected to non-taxable activities, like exports outside the EU, it can’t be included in your VAT return.
To ensure your deduction is accepted, invoices must meet Swedish invoicing standards. For Amazon-related charges, this means the invoice must include the supplier’s VAT number (for example, Amazon Services Europe S.à r.l. or Amazon EU SARL) and the VAT amount shown clearly in Swedish kronor (SEK). Only then can the expense be listed as deductible in your VAT return.
Changes in Amazon fees since August 2024
In August 2024, Amazon introduced a new system for calculating and collecting VAT on platform fees across all EU marketplaces, including Sweden. VAT is now automatically deducted at source — directly from your seller balance — instead of being billed via separate invoices.
Practically speaking, this means sellers no longer receive VAT invoices from Amazon to process manually. Instead, VAT is automatically calculated on each fee and subtracted before funds are transferred.
Despite this automation, sellers still have full rights to reclaim the deducted VAT. Skatteverket treats Amazon’s withheld VAT as deductible input tax. The main difference is documentation: instead of traditional invoices, sellers now rely on Amazon VAT Transaction Reports, which show all the necessary VAT details per transaction for use in your VAT return.
While this change has simplified accounting and reduced reporting errors, it can temporarily affect cash flow. Because VAT is now deducted instantly, the payouts Amazon sends are smaller. However, it also makes VAT compliance easier and more transparent — a fair trade-off for many sellers.
VAT refund procedure for EU businesses
For EU-based companies, including those registered in Poland or elsewhere in the EU, VAT refunds from Sweden are handled entirely online through your national tax authority’s portal under the EU VAT Refund system (commonly known as the Eighth Directive procedure).
The application covers all business expenses incurred during the tax year and must be submitted by 30 September of the following year. Skatteverket typically processes refund requests within 8–12 weeks. In practice, if your documentation is complete and your expenses are clearly described, the process runs smoothly and entirely digitally.
VAT refund procedure for non-EU businesses
Non-EU businesses can also recover Swedish VAT, but they must follow a different process based on Directive 86/560/EEC — the so-called Thirteenth Directive. The principle is the same, but the application goes directly to Skatteverket and must include original supporting documents.
Applications are submitted using form SKV 5801, and must include:
- copies of invoices and proof of payment,
- a description of your business activity,
- and documents proving the link between the expenses and your Swedish operations.
Skatteverket may request extra information — for instance, your Amazon agreement or logistics contracts — to confirm that goods are stored in Sweden.
The minimum refund amount is 4,000 SEK for quarterly applications and 500 SEK for annual claims. The filing deadline for non-EU applicants is 30 June of the year following the tax year.
Processing usually takes 8–12 weeks, though it can take longer if translation or additional verification is needed.
VAT refunds for locally registered businesses
If your business is already VAT-registered in Sweden, you don’t need to file a separate refund request. You simply reclaim VAT directly through your regular VAT return — monthly or quarterly. In this case, input VAT is deducted from the VAT due in that period. Any excess can either be carried forward or refunded by Skatteverket.
For Amazon FBA sellers, this is the most convenient and efficient setup. It allows you to continuously reclaim your VAT alongside your normal reporting cycle, keeping your cash flow steady and your compliance simple.
Why VAT recovery matters for Amazon FBA sellers
With Sweden’s high 25% VAT rate, input tax recovery isn’t a bureaucratic detail — it’s a financial necessity. For Amazon FBA businesses, where costs for fulfillment, ads, logistics, and imports add up quickly, reclaiming VAT can make the difference between breaking even and staying profitable.
Efficient VAT management — both in accurate reporting and timely refunds — is one of the cornerstones of running a sustainable e-commerce operation in the Nordic region. It requires precision, but when done correctly, it delivers tangible financial benefits and keeps your business competitive in one of Europe’s most transparent and trusted markets.
Penalties and sanctions for VAT non-compliance in Sweden
Sweden is known for its orderly and transparent tax system — one that combines trust in entrepreneurs with strict enforcement of obligations. For Amazon FBA sellers, that means even seemingly minor issues — like late VAT returns or reporting errors — can lead to real financial consequences. Skatteverket’s system of penalties is designed to maintain discipline among taxpayers while keeping enforcement predictable and transparent.
Penalties for late VAT returns
The most common mistake, especially among foreign FBA sellers, is submitting VAT returns late. Skatteverket automatically applies an administrative fine, called förseningsavgift, of 1,000 SEK for each late or missing return. Importantly, the fine applies even if you had no sales during the period — simply failing to file a return is treated as a breach of reporting duty.
If the business ignores reminders, Skatteverket sends one or two påminnelser (notices) and may then issue a beskattningsbeslut på skönsmässig grund — an estimated tax decision. This means the tax agency calculates the VAT owed based on past performance or general market assumptions. The resulting figure is usually higher than what you’d actually owe, to encourage you to submit a correct return as soon as possible.
Penalties for incorrect or incomplete VAT returns
If your submitted VAT return contains errors — such as underreported sales tax or overstated input VAT — Skatteverket can impose a penalty called skattetillägg. The standard rate is 20% of the difference between the reported and the correct tax amount.
However, if you discover a mistake yourself and voluntarily correct it, the penalty can be reduced to 10%, and for minor errors, even down to 5%. This policy encourages proactive correction and voluntary compliance.
In practice, Skatteverket prefers cooperation over punishment. The agency often waives penalties if it sees that the seller acted in good faith — particularly relevant for foreign e-commerce sellers still learning Swedish VAT procedures.
Failure to register for VAT
The most serious violation is conducting taxable business in Sweden without a VAT registration. For Amazon FBA sellers, this could mean storing goods in Swedish FBA warehouses and selling to Swedish customers without holding a local VAT number.
In such cases, Skatteverket can issue a backdated VAT assessment that includes unpaid VAT, interest, and a 20% skattetillägg. This isn’t a simple administrative fine — it’s a full tax decision with financial consequences.
In extreme cases, where non-registration is deliberate or prolonged, the matter can be referred to enforcement authorities.
It’s also worth noting that Amazon regularly audits sellers’ tax compliance. Not having an active VAT number in Sweden can result in account suspension, payment holds, or your store being flagged as non-compliant with marketplace rules.
Interest charges and tax rates
Sweden applies three main levels of interest on overdue taxes.
The mildest, låg kostnadsränta (“low cost interest”), applies when the taxpayer has arranged a payment plan or requested a deferral. In 2025, it’s around 2.5% per year.
The second, statlig ränta (“state interest rate”), also around 2.5%, applies to ordinary late payments where communication with the tax agency is ongoing.
The harshest is hög kostnadsränta (“high enforcement interest”), currently 17.5% per year in 2025. This rate is set annually by Riksgälden, Sweden’s National Debt Office, and may change depending on economic conditions. It’s used in cases where taxpayers neither pay their debts nor respond to contact attempts.
Interest is calculated daily, starting from the day after the tax payment deadline until full settlement.
Debt enforcement by Kronofogden
If a taxpayer fails to settle outstanding VAT even after multiple reminders, Skatteverket hands the case over to Kronofogden — Sweden’s Enforcement Authority. This agency handles both private and public debts, including tax liabilities, and has extensive powers.
Once the case is transferred, Kronofogden can seize funds from bank accounts, deduct income from business payments, or, if necessary, confiscate movable assets — including stored goods.
For Amazon FBA sellers, this means that if funds are transferred to a Swedish bank account from Amazon Payments, they could be seized by Kronofogden. The authority, however, does not interact directly with Amazon — enforcement occurs only at the financial institution level.
In practice, Skatteverket tries to avoid escalation. If a business responds to notices and commits to resolving its debt, the agency typically limits actions to late fees and interest. Only persistent non-communication or long-term non-payment leads to enforcement.
Why VAT compliance matters
Sweden’s strong tax culture means punctual, accurate reporting isn’t just a legal requirement — it’s seen as a sign of professionalism. For Amazon FBA sellers, staying compliant with VAT rules directly impacts both your account security and your credibility with authorities and the platform itself.
Regular filings, prompt responses to Skatteverket, and maintaining an active VAT registration form the foundation of safe, sustainable business in Sweden. Ignoring these obligations doesn’t just lead to penalties — it can also mean losing access to one of Europe’s most stable and profitable e-commerce markets.
Amazon FBA warehouses in Sweden
Understanding how Amazon’s Swedish FBA warehouses operate is essential for any seller targeting the Nordic market. For EU entrepreneurs — including those expanding from Central or Eastern Europe — storing goods in Sweden isn’t just a logistics choice. It’s also a formal entry point into the Swedish tax system.
Under Mervärdesskattelagen (1994:200), simply storing products in Sweden for future sale constitutes a taxable activity. This means that any FBA seller whose inventory is located in a Swedish warehouse must be registered for Swedish VAT, even if their primary business is based elsewhere in the EU.
Amazon FBA warehouse locations in Sweden
Amazon launched its Swedish marketplace, Amazon.se, in 2020, supported by a growing fulfillment infrastructure. As of today, Sweden hosts three main FBA fulfillment centers: ARN1 and ARN2 in Eskilstuna, and ARN7 in Brunna, near Stockholm.
Eskilstuna (ARN1 and ARN2) is Amazon Sweden AB’s central logistics hub, located at Folkestaleden 14, 632 39 Eskilstuna. Both sites operate as part of a single large campus — the main distribution and storage center for the entire country. Most European sellers, including those from Poland and other EU nations, send their inventory here when using Amazon FBA SE as their gateway to the Nordic region. Eskilstuna serves as a strategic distribution hub, handling both Swedish domestic orders and a portion of cross-border shipments to Denmark and Finland.
The second key location is Brunna (ARN7), in the municipality of Upplands-Bro, northwest of Stockholm. Though smaller, it’s a modern, high-speed facility focused on rapid order fulfillment — particularly Amazon Prime deliveries to Stockholm and surrounding regions. Brunna mainly handles light, fast-moving consumer goods — the kind of items popular in everyday retail.
It’s worth noting that Sweden currently doesn’t have warehouses with codes ARN3–ARN6 — these correspond to Amazon centers in other parts of Europe, such as Germany and the Netherlands. The Swedish FBA network is limited to these three active locations: ARN1, ARN2, and ARN7.
Regional coverage and market reach
Amazon’s Swedish warehouses serve more than just the local market. They function as a regional logistics base for all of Scandinavia. From Eskilstuna and Brunna, Amazon handles shipments to Sweden, Denmark, Finland, and Norway.
Deliveries to Denmark and Finland are treated as intra-EU supplies (WDT) — still under EU VAT rules. Shipments to Norway, which lies outside the EU, are classified as exports, eligible for a 0% VAT rate if all export documentation requirements are met.
This makes Sweden’s FBA network a strong base for sellers who want to manage the entire Nordic market from a single location.
Additionally, businesses enrolled in Amazon’s Pan-European FBA (Pan-EU) program can integrate Swedish warehouses into Amazon’s broader EU logistics network. In this setup, Amazon can automatically redistribute inventory across its European fulfillment centers to optimize delivery times. However, every cross-border movement of goods between warehouses may trigger VAT registration obligations in the countries involved — something every seller should keep in mind.
Deliveries and slot booking procedures
Amazon enforces strict logistics standards for deliveries to Swedish FBA warehouses. Every shipment must be registered and approved in the Carrier Central system, where delivery slots are scheduled and shipment status can be tracked.
Booking must be made in advance — at least 24 hours for small parcel (SPD, LTL) deliveries and 48–72 hours for full truckloads (FTL) or mixed shipments.
All goods must meet Amazon’s FBA labeling and packaging requirements. Each unit must carry a valid FNSKU label, and every outer carton must comply with Amazon’s packaging specifications available in Seller Central. Non-compliant deliveries may be refused or subject to correction fees.
The Swedish warehouses in Eskilstuna and Brunna operate from Monday to Thursday, 08:30–17:00, and on Fridays, 09:00–17:00. They are closed on weekends and public holidays — any scheduled delivery for those days is automatically rescheduled for the next business day.
Once a shipment is received, Amazon updates its system in Seller Central, and inventory typically becomes active for sale within a few hours.
Why FBA infrastructure matters for sellers
Sweden’s Amazon FBA warehouses form the backbone of Nordic e-commerce logistics. For EU sellers, they represent an ideal launchpad for expansion across Scandinavia — enabling faster deliveries, Prime eligibility, and reduced cross-border shipping costs.
From a tax perspective, however, storing goods in Sweden creates a clear VAT obligation. Skatteverket views all inventory stored in Amazon Sweden AB’s warehouses as taxable activity, even if the actual sale occurs in another EU country.
Failing to register for Swedish VAT can lead to account suspension, financial penalties, and retroactive VAT assessments with interest.
Running your business through Sweden’s FBA system successfully therefore requires both logistical precision and tax awareness. The Swedish FBA network is efficient, highly automated, and designed for scalability — but it operates within one of Europe’s most rigorous and transparent tax systems.
Sellers who ensure VAT compliance from the very start gain not only stability and legal security but also trust from both Skatteverket and Amazon — two institutions that value reliability and accountability.
Import VAT in Sweden
Handling VAT on imported goods is one of the most important aspects of selling through Amazon FBA in Sweden. This is where your tax obligations truly begin — and failing to manage them properly can lead to customs delays, frozen funds, or even the loss of your right to reclaim VAT. Sweden’s customs and tax system is transparent and efficient, but it demands precision and proper preparation before your first shipment arrives in the country.
When import VAT applies
In Sweden, import VAT, known as importmoms, applies whenever goods are brought into the country from outside the European Union. The tax obligation arises the moment the goods are cleared for free circulation, which happens when Tullverket — the Swedish Customs Authority — assigns the customs procedure code 40 or 42. At that point, the goods officially enter the EU market and become subject to Swedish VAT. The taxable value includes not only the purchase price of the goods but also transport, insurance, freight, and any customs duties, meaning VAT is calculated on the total economic value of the shipment.
For businesses that are already registered for VAT in Sweden, the process is simpler. They do not have to pay import VAT upfront at the border, as the Swedish system allows for self-accounting through the regular VAT return. The seller declares the same VAT amount both as output (sales) and input (purchases), which makes the transaction financially neutral. However, if the company has not yet obtained a Swedish VAT number, the import VAT must be paid immediately when the goods are cleared. Tullverket then issues a customs invoice showing the VAT due, which must be settled without delay. Only once the business has obtained its VAT registration can it apply for a refund of that amount.
Intra-EU vs non-EU imports
It’s also important to distinguish between imports from outside the EU and transfers of goods within the EU, which happen frequently among Amazon FBA sellers. If goods are moved from another EU country, such as Germany or Poland, to an Amazon warehouse in Sweden, this is not an import in the customs sense. It’s a transfer of your own goods within the Union — an intra-Community supply and acquisition. In this case, there is no customs clearance or import VAT. The transaction is reported as an intra-Community supply in the country of dispatch and as an intra-Community acquisition in Sweden, both handled through VAT returns rather than through Tullverket.
How to recover import VAT
The process of recovering import VAT depends on whether the business was VAT-registered at the time of import. If the company already had an active Swedish VAT number, the import VAT is accounted for in the VAT return, where it appears both as VAT due and VAT recoverable, resulting in a neutral effect. This system, in place since 2015, has made cross-border trade much easier for e-commerce companies. If the registration happened only after the import, the seller must request a refund from Skatteverket by submitting the customs decision from Tullverket, the commercial invoices documenting the purchase, proof of delivery to the Amazon warehouse, and confirmation of VAT payment. Once the documentation is verified, the refund is usually processed within eight to twelve weeks.
For EU-based businesses, the refund procedure can also be completed through the EU VAT Refund system, known as the Eighth Directive, by filing an online application via the national tax portal — for example, through Poland’s e-Deklaracje platform. The deadline for submitting the request is the 30th of September of the year following the one in which the expenses occurred. Companies from outside the EU must apply directly to Skatteverket under Directive 86/560/EEC, the so-called Thirteenth Directive. Applications can be submitted electronically or on paper, and the minimum refundable amounts are 4,000 SEK for quarterly claims and 500 SEK for annual ones.
Why registering for VAT before shipping is critical
For Amazon FBA sellers, obtaining a Swedish VAT number before shipping goods is absolutely crucial. Without it, Tullverket treats the import as being made by an unregistered business, which requires immediate payment of VAT at customs. Even worse, Skatteverket may refuse to recognize that VAT as deductible if the registration was completed after the import date. In short, you could end up paying VAT that you cannot recover.
Amazon enforces this requirement too: it will not allow you to send inventory to Swedish FBA warehouses without an active VAT number. Shipping plans in Seller Central remain blocked until the SE VAT number is verified and approved. Because of this, it’s best to begin the VAT registration process at least four weeks before your first shipment, so that all formalities are settled before your goods reach the border.
Declaring import VAT
Import VAT must always be declared for the same period in which the goods were cleared through customs. This means that import VAT must appear in the VAT return for the month when Tullverket registered the customs declaration. Skatteverket expects full consistency between the customs data and your VAT filings, and any discrepancies may trigger follow-up requests or corrections.
Why import VAT matters financially
Getting import VAT right isn’t just about compliance — it’s about cash flow. For Amazon FBA sellers, whose capital is often tied up in inventory, Sweden’s self-accounting system provides a real financial advantage. It prevents your funds from being frozen while waiting for refunds, allowing your supply and sales cycles to continue without interruption. In the long run, this translates into smoother operations and greater liquidity.
For anyone planning to bring goods into Sweden via Amazon FBA, one rule is non-negotiable: secure your VAT registration before the shipment leaves your home country. Doing so ensures seamless customs clearance, protects your right to reclaim VAT, and allows you to benefit fully from Sweden’s well-structured, reliable tax system — one that rewards accuracy, transparency, and timely compliance.
Summary – Key Takeaways for Amazon FBA Sellers in Sweden
Sweden is a market of exceptional potential — but also one of high expectations. For Amazon FBA sellers, it stands among the most attractive destinations for expansion in Northern Europe, thanks to its advanced logistics infrastructure, high consumer trust, and rapidly growing user base on Amazon.se. At the same time, it is a market that offers little forgiveness for tax non-compliance.
Sweden – High VAT, High Opportunity
The standard VAT rate in Sweden is 25%, one of the highest in the European Union. At first glance, this may seem like a disadvantage, but in practice, the high rate does not slow down e-commerce growth. Swedish consumers value reliability, punctual delivery, and transparency — and they tend to choose sellers who operate professionally and in full compliance with the rules.
Amazon FBA in Sweden provides access not only to domestic customers but also to the entire Nordic region — including Denmark, Finland, and Norway. With the right logistics strategy, sellers can manage several markets from a single warehouse, reducing transport costs and shortening delivery times.
Understanding VAT Obligations Before Shipping
One of the most common mistakes sellers make is sending inventory to Amazon’s Swedish FBA warehouses before completing their VAT registration. Under the Swedish VAT Act (Mervärdesskattelagen 1994:200), simply storing goods in a Swedish warehouse is considered taxable activity. This means that VAT registration must be completed before shipping any products.
Early preparation — obtaining a Swedish VAT number, understanding the import VAT (importmoms) rules, and adapting invoices to local standards — prevents costly delays and compliance issues. It’s worth remembering that Amazon may suspend an account or block shipments if the seller cannot provide an active Swedish VAT number.
OSS – Helpful but Not a Complete Solution
The One Stop Shop (OSS) system is a valuable tool for EU-based cross-border sellers. It simplifies VAT reporting for B2C sales across multiple EU countries, eliminating the need for multiple registrations. However, OSS has its limits. When goods are stored in Sweden — for example, in Amazon’s FBA warehouses — sales to Swedish customers are treated as domestic sales, not cross-border transactions.
In this case, OSS cannot be used on its own. Sellers must still obtain a Swedish VAT registration, although OSS can be used for sales from Sweden to other EU countries. Understanding this distinction is crucial — many sellers mistakenly believe that OSS exempts them from local registrations, which often leads to serious problems with tax authorities.
Regular VAT Returns and Proper Invoicing
Sweden’s tax system is built on consistency and transparency. For Skatteverket, the Swedish Tax Agency, compliance means not only being registered but also submitting VAT returns on time and issuing invoices that meet national requirements.
All VAT returns are filed electronically via the Mina sidor / e-tjänster portal. The reporting frequency depends on annual turnover, but most foreign FBA sellers submit quarterly returns. Monthly reporting can be requested — often beneficial for businesses that want to recover input VAT more frequently.
From January 1, 2025, new invoicing standards aligned with the EU’s VAT in the Digital Age (ViDA) initiative are in force. Every invoice must include the issue date, unique number, seller and buyer details, a description of goods or services, applicable VAT rates, and the taxable amount. Simplified invoices are allowed for transactions under 4,000 SEK, while B2G invoices must follow the PEPPOL BIS 3.0 e-invoicing format.
Timely VAT filings and compliant invoicing form the foundation of safe expansion into the Swedish market. Even minor delays can result in administrative fines, and repeated mistakes may trigger account restrictions in Amazon Seller Central.
Professional VAT Support and Advisory
Although Skatteverket provides comprehensive English-language resources, many e-commerce sellers choose to work with specialized VAT consultants. Professional advisors can streamline registration, clarify complex cross-border rules, and ensure ongoing compliance.
They also help analyze supply chains to determine which transactions require local VAT registration and which can fall under the OSS system. For sellers operating across several FBA warehouses in different EU countries, expert support is often essential to avoid duplicate registrations or double taxation.
Final Thoughts
Expanding into Sweden via Amazon FBA offers a gateway to one of Europe’s wealthiest and most stable e-commerce markets. However, success in Sweden depends not only on having competitive products but also on operating with full tax compliance.
Understanding the rules around VAT registration, import VAT, invoicing, and reporting isn’t bureaucracy — it’s a long-term investment in security, credibility, and growth. Sweden rewards precision and transparency. Sellers who respect the system gain not just peace of mind but also access to a reliable, high-value market that continues to expand year after year.
Before your first shipment leaves for Eskilstuna or Brunna, take the time to consult a VAT expert and ensure that everything — from registration to invoicing — aligns with Swedish requirements. In a country where efficiency and trust define business success, getting VAT right isn’t just compliance. It’s strategy.
