sweden-vat-return

Sweden VAT Return Skill (Momsdeklaration) v2.0

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.

Quick reference field table

Field	Value
Country	Sweden (Konungariket Sverige)
Standard rate	25%
Reduced rates	12% (food, restaurant/catering, hotel accommodation), 6% (books, newspapers, cultural events, passenger transport, sporting events)
Zero rate	0% (exports, intra-EU B2B supplies of goods, prescribed medicines, certain medical aids)
Return form	Skattedeklaration / Momsdeklaration (ruta 05–49)
Filing portal	https://www.skatteverket.se (Mina sidor)
Authority	Skatteverket (Swedish Tax Agency)
Currency	SEK only
Filing frequencies	Monthly (turnover > SEK 40M); Quarterly (SEK 1M–40M); Annual (< SEK 1M)
Deadline	Monthly: 12th of second month after period (26th for Dec); Quarterly: 12th of second month after quarter; Annual: part of the income tax return
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Contributor	Open Accountants
Validated by	Pending — requires auktoriserad revisor validation
Validation date	Pending

Key momsdeklaration ruta (boxes)

Ruta	Meaning
05	Taxable sales excl. VAT (momspliktig försäljning) — total
06	Taxable sales excl. VAT at 25%
07	Taxable sales excl. VAT at 12%
08	Taxable sales excl. VAT at 6%
10	Output VAT at 25%
11	Output VAT at 12%
12	Output VAT at 6%
20	EU goods acquisitions excl. VAT (gemenskapsinternt förvärv)
21	EU services purchased excl. VAT (where buyer accounts for VAT)
22	Purchases of goods from outside EU excl. VAT
23	Purchases of services from outside EU excl. VAT
24	Domestic purchases where buyer accounts for VAT (construction reverse charge)
30	Output VAT on acquisitions (ruta 20–24) at 25%
31	Output VAT on acquisitions at 12%
32	Output VAT on acquisitions at 6%
35	EU supplies of goods excl. VAT (gemenskapsintern leverans)
36	EU supplies of services excl. VAT (where buyer accounts for VAT)
37	Exports excl. VAT
38	Intermediary acquisitions (mellanman)
39	Other supplies exempt or outside scope
40	Exempt turnover (momsfri omsättning)
48	Input VAT (ingående moms) — total deductible
49	Net VAT payable / refundable (derived: output − input)

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	25%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Sweden
Unknown B2B vs B2C status for EU customer	B2C, charge 25%
Unknown business-use proportion (vehicle, phone, home office)	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU (ruta 23/30)
Unknown blocked-input status (representation, personal use)	Blocked
Unknown whether transaction is in scope	In scope

Red flag thresholds

Threshold	Value
HIGH single-transaction size	SEK 30,000
HIGH tax-delta on a single conservative default	SEK 2,000
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	SEK 50,000

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) — VAT groups require consolidation across all group members. Out of scope. (Trigger: client is part of a VAT group.)
• R-SE-2 — Fiscal representative — Non-resident registrations with fiscal representatives have specific obligations beyond this skill. (Trigger: non-resident supplier with a fiscal representative in Sweden.)
• R-SE-3 — Partial exemption (proportionell avdragsrätt) — 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. (Trigger: client makes both taxable and exempt supplies (financial services, medical, education, residential rent) and exempt proportion is non-de-minimis.)
• R-SE-4 — Flat-rate scheme (schablonavdrag) — Flat-rate schemes require sector-specific calculations beyond this skill. (Trigger: client uses a flat-rate deduction scheme (e.g. forestry/agriculture).)
• R-SE-5 — Real estate option to tax (frivillig skattskyldighet) — Frivillig skattskyldighet transitions for real estate require complex capital goods scheme adjustments. Please use an auktoriserad revisor. (Trigger: client is a property owner transitioning into or out of the optional VAT registration for commercial property.)
• R-SE-6 — Margin scheme (VMB vinstmarginalbeskattning) — Margin scheme transactions require transaction-level margin computation. Out of scope. (Trigger: client deals in second-hand goods, art, antiques, or travel agent packages under the margin scheme.)
• R-SE-7 — Income tax instead of moms — This skill handles momsdeklaration only. For Swedish income tax, use the appropriate income tax skill. (Trigger: user asks about income tax return, not momsdeklaration.)

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)

Swedish banks table

Pattern	Treatment	Notes
HANDELSBANKEN, SHB	EXCLUDE for bank charges/fees	Financial service, exempt under ML kap 10 §33
SEB, SKANDINAVISKA ENSKILDA	EXCLUDE for bank charges/fees	Same
SWEDBANK, SPARBANKEN	EXCLUDE for bank charges/fees	Same
NORDEA, NORDEA SE	EXCLUDE for bank charges/fees	Same
DANSKE BANK SE, LÄNSFÖRSÄKRINGAR BANK	EXCLUDE for bank charges/fees	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE for fees	Check for separate taxable subscription invoices
RÄNTA, INTEREST	EXCLUDE	Interest income/expense, out of scope
LÅN, LOAN	EXCLUDE	Loan principal, out of scope

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

Government bodies table

Pattern	Treatment	Notes
SKATTEVERKET	EXCLUDE	Tax payment, not a supply
MOMS (as payment to Skatteverket)	EXCLUDE	VAT payment
TULLVERKET	EXCLUDE	Customs duty (but see import VAT on customs declaration)
BOLAGSVERKET	EXCLUDE	Company registry fees, sovereign acts
FÖRSÄKRINGSKASSAN	EXCLUDE	Social insurance payments
KRONOFOGDEMYNDIGHETEN	EXCLUDE	Enforcement authority

3.3 Swedish utilities

Utilities table

Pattern	Treatment	Ruta	Notes
VATTENFALL	Domestic 25%	48 (input)	Electricity/gas — overhead
ELLEVIO, EON, FORTUM	Domestic 25%	48 (input)	Regional electricity suppliers
TELIA, TELIA COMPANY	Domestic 25%	48 (input)	Telecoms/broadband — overhead
TELENOR SE, TRE (3), COMVIQ	Domestic 25%	48 (input)	Mobile telecoms
COMHEM, BREDBAND2	Domestic 25%	48 (input)	Broadband

3.4 Insurance (exempt — exclude)

Insurance table

Pattern	Treatment	Notes
TRYGG-HANSA, IF, FOLKSAM	EXCLUDE	Insurance, exempt under ML kap 10 §35
LÄNSFÖRSÄKRINGAR (insurance)	EXCLUDE	Same
FÖRSÄKRING, INSURANCE	EXCLUDE	All exempt

3.5 Post and logistics

Post and logistics table

Pattern	Treatment	Ruta	Notes
POSTNORD, POSTEN	EXCLUDE for standard postage		Universal postal service, exempt
POSTNORD	Domestic 25% for parcel/courier	48	Non-universal services taxable
DHL, DB SCHENKER, BRING	Domestic 25%	48	Courier, taxable

3.6 Transport (Sweden domestic)

Transport table

Pattern	Treatment	Ruta	Notes
SJ, SJ AB	Domestic 6%	48	Passenger rail at reduced rate
SL, SKÅNETRAFIKEN, VÄSTTRAFIK	Domestic 6%	48	Local/regional public transport at 6%
TAXI, TAXI STOCKHOLM, TAXI KURIR	Domestic 6%	48	Taxi at 6% (passenger transport)
SAS, NORWEGIAN, RYANAIR (international)	EXCLUDE / 0%		International flights zero rated
SAS, NORWEGIAN (domestic)	Domestic 6%	48	Domestic flights at 6%

3.7 Food retail and entertainment

Food retail and entertainment table

Pattern	Treatment	Notes
ICA, ICA MAXI, ICA KVANTUM	Default BLOCK input VAT	Supermarket — personal provisioning unless resale
COOP, COOP FORUM, STORA COOP	Default BLOCK input VAT	Same
HEMKÖP, WILLYS, LIDL SE	Default BLOCK input VAT	Same
RESTAURANTS, CAFES, BARS	Default BLOCK	Representation — limited deductibility

• Note on Swedish representation (representationsavdrag) — Sweden allows VAT recovery on business entertainment up to a meal cost of SEK 300 per person excl. VAT. 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. (IL 16 kap. §2)

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

SaaS EU suppliers table

Pattern	Billing entity	Ruta	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	21/30/48	EU service reverse charge
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	21/30/48	Reverse charge
ADOBE	Adobe Systems Software Ireland Ltd (IE)	21/30/48	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	21/30/48	Reverse charge
LINKEDIN (paid)	LinkedIn Ireland Unlimited (IE)	21/30/48	Reverse charge
SPOTIFY TECHNOLOGY	Spotify AB (SE) — DOMESTIC	48 only	Swedish entity — domestic 25%, NOT reverse charge
DROPBOX	Dropbox International Unlimited (IE)	21/30/48	Reverse charge
SLACK	Slack Technologies Ireland Ltd (IE)	21/30/48	Reverse charge
ATLASSIAN (Jira, Confluence)	Atlassian Network Services BV (NL)	21/30/48	EU reverse charge
ZOOM	Zoom Video Communications Ireland Ltd (IE)	21/30/48	Reverse charge
STRIPE (subscription fees)	Stripe Technology Europe Ltd (IE)	21/30/48	Transaction fees may be exempt — see 3.10

• 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)

SaaS non-EU suppliers table

Pattern	Billing entity	Ruta	Notes
AWS (standard)	AWS EMEA SARL (LU) — check	21/30/48	LU entity → EU reverse charge via ruta 21
NOTION	Notion Labs Inc (US)	23/30/48	Non-EU service reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	23/30/48	Non-EU reverse charge
OPENAI, CHATGPT	OpenAI Inc (US)	23/30/48	Non-EU reverse charge
GITHUB (standard plans)	GitHub Inc (US)	23/30/48	Check if billed by IE entity
FIGMA	Figma Inc (US)	23/30/48	Non-EU reverse charge
CANVA	Canva Pty Ltd (AU)	23/30/48	Non-EU reverse charge
HUBSPOT	HubSpot Inc (US) or IE — check	23/30/48 or 21/30/48	Depends on billing entity
TWILIO	Twilio Inc (US)	23/30/48	Non-EU reverse charge

3.10 Payment processors

Payment processors table

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing fees are exempt financial services
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
STRIPE (monthly subscription)	EU reverse charge ruta 21/30/48	Stripe IE entity
KLARNA, SWISH (merchant fees)	Check invoice	Exempt financial service fees vs taxable platform fees

3.11 Professional services (Sweden)

Professional services table

Pattern	Treatment	Ruta	Notes
ADVOKAT, ADVOKATBYRÅ	Domestic 25%	48	Legal, deductible if business purpose
REVISOR, REVISIONSBOLAG, AUKTORISERAD	Domestic 25%	48	Accountant/auditor — always deductible
BOLAGSVERKET	EXCLUDE	Government fee, not a supply

3.12 Payroll and social security (exclude entirely)

Payroll and social security table

Pattern	Treatment	Notes
ARBETSGIVARAVGIFTER, SOCIALA AVGIFTER	EXCLUDE	Employer contributions
LÖN, SALARY, WAGES (outgoing)	EXCLUDE	Wages — outside VAT scope
PRELIMINÄRSKATT, F-SKATT	EXCLUDE	Preliminary tax payment
A-KASSA, FACKFÖRBUND	EXCLUDE	Unemployment insurance, union fees

3.13 Property and rent

Property and rent table

Pattern	Treatment	Notes
HYRA, LOKALHYRA (commercial, with VAT)	Domestic 25%	Commercial lease where landlord has frivillig skattskyldighet
HYRA (residential, no VAT)	EXCLUDE	Residential lease, exempt
BOSTADSRÄTT	EXCLUDE	Housing cooperative fees, exempt

3.14 Internal transfers and exclusions

Internal transfers table

Pattern	Treatment	Notes
ÖVERFÖRING, INTERN, EGET KONTO	EXCLUDE	Internal movement
UTDELNING, DIVIDEND	EXCLUDE	Dividend, out of scope
LÅN, AMORTERING	EXCLUDE	Loan repayment, out of scope
UTTAG, BANKOMAT, ATM	TIER 2 — ask	Default exclude; ask what cash was spent on

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:

Date	Counterparty	Gross	Net	VAT	Rate	Ruta (output)	Ruta (input)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-166.88	-166.88	41.72	25%	23/30	48	N	—	—

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:

Date	Counterparty	Gross	Net	VAT	Rate	Ruta (output)	Ruta (input)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-9,500.00	-9,500.00	2,375.00	25%	21/30	48	N	—	—

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:

Date	Counterparty	Gross	Net	VAT	Rate	Ruta	Default?	Question?	Excluded?
15.04.2026	RESTAURANG OPERAKÄLLAREN	-4,800.00	-4,800.00	0	—	—	Y	Q1	"Representation: blocked — partial recovery possible up to SEK 300/person excl. VAT if documented"

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:

Date	Counterparty	Gross	Net	VAT	Rate	Ruta	Default?	Question?	Excluded?
18.04.2026	SJ AB	-1,200.00	-1,132.08	-67.92	6%	48	N	—	—

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:

Date	Counterparty	Gross	Net	VAT	Rate	Ruta	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+35,000.00	+35,000.00	0	0%	36	Y	Q2 (HIGH)	"Verify German USt-IdNr on VIES"

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:

Date	Counterparty	Gross	Net	VAT	Rate	Ruta	Default?	Question?	Excluded?
28.04.2026	VOLVO FINANS	-5,500.00	-5,500.00	0	—	—	Y	Q3	"Vehicle: blocked — full recovery requires exclusive business use"

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 25% (ML kap 9 §2)

• Standard rate rule — 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). (ML kap 9 §2)

5.2 Reduced rate 12% (ML kap 9 §3)

• Reduced rate 12% rule — 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%). (ML kap 9 §3)

5.3 Reduced rate 6% (ML kap 9 §4)

• Reduced rate 6% rule — 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%). (ML kap 9 §4)

5.4 Zero rate / exempt with credit

• Zero rate rule — 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)

• Exempt without credit rule — Medical/dental care, social services, education, financial services, insurance, postal universal service, residential rent. Excluded from the momsdeklaration. If significant → R-SE-3 refuses. (ML kap 10)

5.6 Local standard purchases

• Local standard purchases rule — 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)

• Reverse charge EU services rule — 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. (ML kap 6 §33-34)

5.8 Reverse charge — EU goods acquisitions

• Reverse charge EU goods rule — 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)

• Reverse charge non-EU services rule — Services from outside EU: net → ruta 23, output VAT → ruta 30, input VAT → ruta 48. (ML kap 6 §34)

5.10 Blocked input VAT

• Blocked input VAT rules — - 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 (IL 16 kap §2)

5.11 Capital goods scheme (ML kap 15)

• Capital goods scheme rule — 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. (ML kap 15)

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

• Construction reverse charge rule — 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. (ML kap 6 §34a)

5.13 Sales — local domestic

• Sales local domestic rule — 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

• Sales cross-border B2C rule — 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

• Fuel and vehicle costs rule — 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)

• Restaurants and entertainment rule — 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

• Ambiguous SaaS billing entities rule — 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

• Round-number transfers rule — Default: exclude as owner injection. Question: "Is this a customer payment, capital injection, or loan?"

6.5 Incoming transfers from individual names

• Incoming transfers from individuals rule — Default: domestic B2C sale at 25%, ruta 06/10. Question: "Was this a sale? Country?"

6.6 Incoming transfers from foreign counterparties

• Incoming transfers from foreign counterparties rule — Default: domestic 25%. Question: "B2B with VAT number, B2C, goods or services, which country?"

6.7 Large one-off purchases (capital goods threshold)

• Large one-off purchases rule — 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

• Mixed-use phone/internet/home office rule — 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

• Outgoing transfers to individuals rule — Default: exclude as drawings. Question: "Contractor with invoice, wages, refund, or personal?"

6.10 Cash withdrawals

• Cash withdrawals rule — Pattern: UTTAG, BANKOMAT, ATM. Default: exclude. Question: "What was the cash used for?"

6.11 Rent payments

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

6.12 Foreign hotel and accommodation

• Foreign hotel and accommodation rule — Default: exclude from input VAT. Question: "Was this a business trip?"

6.13 Construction services received

• Construction services received rule — 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

• ROT/RUT deductions rule — 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

• Entity type fallback — 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

• VAT registration status fallback — Inference rule: if asking for momsdeklaration, they are momsregistrerad. Fallback: "Are you momsregistrerad?"

9.3 Organisationsnummer and VAT number

• Organisationsnummer and VAT number fallback — Fallback: "What is your organisationsnummer and momsregistreringsnummer? (SE + 12 digits)"

9.4 Filing period

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

9.5 Industry

• Industry fallback — Inference rule: counterparty mix. Fallback: "What does the business do?"

9.6 Employees

• Employees fallback — Inference rule: arbetsgivaravgifter, lön outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

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

9.8 Credit brought forward

• Credit brought forward fallback — Always ask: "Do you have any excess credit from the previous period?"

9.9 Cross-border customers

• Cross-border customers fallback — Fallback: "Customers outside Sweden? EU or non-EU? B2B or B2C?"

9.10 Vehicle type

• Vehicle type fallback — 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 OpenAccountants 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.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.