Swedish VAT (moms) has three standard rates: 25%, 12%, and 6%. Most business purchases and sales use 25%.
When do you need to register? If your annual turnover exceeds 80,000 SEK you must register for VAT with Skatteverket. Below that threshold, VAT registration is optional.
Reporting periods - Annual (yearly): for businesses with turnover under 40 million SEK — file once per year. - Quarterly: an option for businesses up to 40 million SEK. - Monthly: required above 40 million SEK.
Akunta tracks your output VAT (charged on sales) and input VAT (paid on purchases) separately so the momsdeklaration calculation is always accurate.
Input VAT deductions You can deduct VAT paid on business expenses. Keep your receipts — Akunta stores them with the original file attached to every transaction.
Filing via Skatteverket Akunta generates a ready-to-submit momsdeklaration. When the Skatteverket integration is enabled, you can submit directly from the Compliance page.