When to report VAT

When you should report import VAT to the Swedish Tax Agency depends on the issuing date of the customs bill.

You find the issuing date (utställningsdag) in the upper right corner of the customs bill. If your customs agent receives the customs bill, you will find the issuing date in the separate message that you receive from the agent.

Your standard VAT accounting periods apply. In your VAT return for a certain period, you report VAT on all imports covered by customs bills issued during that period. For example, if your accounting period is a calendar month, your VAT return for January should include import VAT for all imports covered by customs bills issued in January, and so on.

If you have any questions regarding accounting periods for VAT, please contact the Swedish Tax Agency.