Intrastat in Sweden: Thresholds, deadlines and submission methods

Intrastat is a system for collecting statistical data on the trade of goods between member countries of the European Union (EU). Introduced in 1993, the Intrastat system revolutionized the way EU countries monitor the flow of goods, replacing the previous customs declaration system. In Sweden, Statistics Sweden (SCB) is responsible for managing and overseeing the Intrastat system.

Intrastat Sweden: Key authorities

Statistics Sweden is the primary institution responsible for collecting and analyzing trade data related to Intrastat. SCB operates offices in two locations:

Solna Statistics Sweden
Solna strandväg 86, 171 54 Solna
Phone: +46 10 479 40 00

Örebro Statistics Sweden
Åkullegatan 14, 701 89 Örebro
Phone: +46 10 479 40 00

For Intrastat-related inquiries, you can contact SCB via email at intrastat@scb.se. More information is available on the SCB website: Intrastat – Statistics Sweden.

Intrastat thresholds in Sweden

In Sweden, the obligation to submit Intrastat declarations is based on the annual trade value. The thresholds are as follows:

• Exports: 4.5 million SEK
• Imports: 15 million SEK

When a company exceeds either of these thresholds over a 12-month period, SCB will notify the company of its obligation to submit Intrastat declarations. This obligation remains even if the annual transaction value later falls below the specified threshold.

Submission deadlines

Intrastat declarations must be submitted monthly. Each declaration should be delivered to SCB by the 10th working day of the month following the reporting month. For example, the declaration for March should be submitted by the 10th working day of April.

Deadlines for submission and other important information about Intrastat in Sweden are regularly updated on the SCB website.

Methods of submission

There are several ways to submit Intrastat declarations:

1. IDEP.WEB: This is an online application that allows manual data entry or file import from a business system. Since April 2021, SCB only accepts XML files from certified software, discontinuing the processing of EDI files. To access IDEP.WEB, send an email to intrastat@scb.se with the company’s registration number (or VAT number), company name, and contact person’s email address.
2. Other approved software: A list of certified programs is available on the SCB website: List of Approved Programs.
3. Online form: Recommended for companies reporting fewer than 10 items. The online form is straightforward and user-friendly, making it a convenient option for smaller firms.

Correction of declarations

If you need to correct an Intrastat declaration, follow these guidelines:

1. Paper correction: Download the correction form from the SCB website: Correction Form.
2. Reporting corrections: Send the correction to intrastat@scb.se.

If the entire report is incorrect, you should submit a new, correct report and contact SCB to delete the erroneous report. There is no need to correct invoiced values if the difference between the original and correct value for a goods item is less than 50,000 SEK.

If you used the wrong country code, commodity code, country of origin, partner identifier, or transaction code, or if there was a significant error in weight or supplementary unit, the goods item should always be corrected.

3. Bonuses and quantity discounts: These should only be reported if they can be attributed to a specific shipment.

Corrections should include the company’s registration number and the supplemental reporting number. For each item to be corrected, provide detailed transaction information, such as import or export, period, commodity code, country code, transaction type, weight, supplementary unit, and new value in SEK. For export reports, also include the partner identifier and country of origin. Negative amounts are not allowed.

Zero declaration

If a company is required to submit monthly Intrastat declarations but has made no intra-EU deliveries or acquisitions in a given month, it must submit a “zero declaration.”

Penalties for non-compliance

If a declaration is submitted late, SCB will send a reminder to the company. Continued non-compliance will result in an official notice. Persistent failure to meet obligations can lead SCB to enforce the submission and impose financial penalties.

VAT rates in Sweden

Sweden applies four main VAT rates, varying depending on the type of goods and services:

1. Standard rate – 25%: Applies to most goods and services, such as electronics, clothing, and telecommunications services.
2. Reduced rate – 12%: Applies to certain food items, non-alcoholic beverages, takeaway food, hotel accommodations, restaurant services, and bicycle repairs.
3. Reduced rate – 6%: Applies to cultural and sports services, such as domestic passenger transport, books, newspapers, tickets to cultural and sporting events, and the use of sports facilities.
4. Zero rate – 0%: Applies to specific categories, including prescription medicines, certain printing services, and international passenger transport.

More information on VAT in Sweden can be found in our article: https://amavat.pl/podatek-vat-szwecja-kluczowe-informacje/.

Summary

The Intrastat system in Sweden is a crucial tool for monitoring and analyzing the trade of goods between EU countries. Complying with the declaration requirements is obligatory for any company whose turnover exceeds the established thresholds. SCB offers various submission methods, facilitating companies’ adherence to regulations. It is also important to be mindful of declaration deadlines and correction procedures to avoid potential penalties. For any doubts or questions, companies can always turn to SCB for support and advice.