Sweden compliance calendar

15 recurring Moms (VAT) obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Sweden rules take effect.

Skatteverket Sveriges riksdag (Svensk författningssamling)

Mon
Tue
Wed
Thu
Fri
Sat
Sun
31
1
2
3
4
5
6
7
8
9
10
11
Return filing Report / listing

Dates already include the weekend and public-holiday shift where Sweden applies one — 8 of 15 obligations here do. The rest stand as computed, and each obligation's notes say which applies to it and why. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

Momsdeklaration — kalendermånad, beskattningsunderlag högst 40 mkr

Moms (VAT) · Monthly · return filing

12th of the 2nd month after the month ends — but the 17th in January and August Verified 2026-08-23
Who files
Businesses whose beskattningsunderlag — EXCLUDING intra-EU acquisitions and imports — is at most SEK 40 million for the beskattningsår, and who file monthly. Under SEK 40m a filer can be on EITHER monthly track: SFL 26 kap. 28 § lets them ask to be moved to the 26th-of-next-month schedule instead, binding for at least twelve periods. Payment falls on the same date.
Notes
Monthly filers whose beskattningsunderlag is at most SEK 40 million are due on the 12th of the second month after the period — except where that lands in January or August, when it is the 17th. The exception is keyed to the month the deadline falls in, not the period month, so the June period is due 17 August and the November period 17 January. Under SEK 40m a filer can be on either monthly track: SFL 26 kap. 28 § lets them ask to be moved to the 26th-of-the-next-month schedule instead, binding for at least twelve periods. The band is set by beskattningsunderlag excluding intra-EU acquisitions and imports (SFL 26 kap. 11 §), not by turnover; Skatteverket describes the same bands as 'årsomsättning' in places, and that is a different quantity. A deadline falling on a Saturday, Sunday, allmän helgdag, midsommarafton, julafton or nyårsafton moves to the next vardag.
Source
När ska jag deklarera moms? Skatteverket
See the source text
“Den 12:e i andra månaden efter utgången av redovisningsperioden (förutom i januari och augusti då det är den 17:e som gäller). Det gäller om företagets beskattningsunderlag är högst 40 miljoner kronor för beskattningsåret och du inte efter din egen begäran har fått beslut om en tidigare deklarationstidpunkt.”
Captured from Skatteverket on 2026-08-23

Momsdeklaration — kalendermånad, beskattningsunderlag över 40 mkr

Moms (VAT) · Monthly · return filing

26th of the month after the month ends — but the 27th in December Verified 2026-08-23
Who files
Businesses whose beskattningsunderlag, excluding intra-EU acquisitions and imports, exceeds SEK 40 million for the beskattningsår. This band has NO alternative period — monthly is compulsory. Payment falls on the same date.
Notes
Businesses whose beskattningsunderlag, excluding intra-EU acquisitions and imports, is above SEK 40 million are due on the 26th of the month after the period, except in December, where the statute names the 27th outright. Monthly is compulsory in this band — there is no alternative period. One month after the period, not two: this track is both earlier in the month and a whole month sooner than the under-SEK-40m monthly one, so the two are six weeks apart for the same period. A deadline falling on a Saturday, Sunday, allmän helgdag, midsommarafton, julafton or nyårsafton moves to the next vardag.
Source
När ska jag deklarera moms? Skatteverket
See the source text
“Den 26:e i månaden efter utgången av redovisningsperioden (förutom i december då det är den 27:e som gäller). Det gäller om företagets beskattningsunderlag, exklusive unionsinterna förvärv och import, är högre än 40 miljoner kronor för beskattningsåret.”
Captured from Skatteverket on 2026-08-23

Momsdeklaration — kalenderkvartal

Moms (VAT) · Quarterly · return filing

12th of the 2nd month after the quarter ends — but the 17th in August Verified 2026-08-23
Who files
The DEFAULT period for businesses whose beskattningsunderlag, excluding intra-EU acquisitions and imports, is at most SEK 40 million and above SEK 1 million. Payment falls on the same date.
Notes
Calendar quarters are the default for businesses whose beskattningsunderlag, excluding intra-EU acquisitions and imports, is above SEK 1 million and at most SEK 40 million. The return and the payment are due on the 12th of the second month after the quarter; in August it is the 17th. Only August needs that exception, not January as well: the four quarterly deadlines fall in February, May, August and November, so the January 17th rule in SFL 26 kap. 26 § never reaches a quarterly filer, and Q4 is due 12 February on the ordinary day. A deadline falling on a Saturday, Sunday, allmän helgdag, midsommarafton, julafton or nyårsafton moves to the next vardag.
Source
När ska jag deklarera moms? Skatteverket
See the source text
“Du som har kalenderkvartal som redovisningsperiod ska ha deklarerat och betalat momsen senast den 12:e i den andra månaden efter redovisningsperioden. I augusti är senaste datumet den 17:e.”
Screenshot of Skatteverket showing the Momsdeklaration — kalenderkvartal deadline Open full size Captured from Skatteverket on 2026-08-23

Momsdeklaration — beskattningsår, enskild näringsidkare utan EU-handel

Moms (VAT) · Annually · return filing

12th May each year Verified 2026-08-23
Who files
Sole traders and estates with beskattningsunderlag at most SEK 1 million who file an income tax return and have NO trade with other EU countries. Payment falls on the same date.
Notes
Sole traders and estates with beskattningsunderlag of at most SEK 1 million who file an income tax return and have no trade with other EU countries report and pay the VAT for the beskattningsår by 12 May of the following year. The EU-trade test is binary rather than value-based: any trade with another EU country moves the filer to the 26th-of-the-second-month track and forward by nearly three months, to 26 February. Byråanstånd moves this date for a large part of this cohort, and carries a trap Skatteverket flags in terms. A sole trader filing through a deklarationshjälp can get an extension to 26 June — 'Du kan få anstånd med att deklarera genom din deklarationshjälp, så kallat byråanstånd. Då ska du redovisa och betala momsen senast den 26 juni' — but interest still runs from the day after the ordinary date: 'Även om du har byråanstånd räknas kostnadsränta på moms att betala från dagen efter ordinarie inlämningsdatum 12 maj.' A deadline falling on a Saturday, Sunday, allmän helgdag, midsommarafton, julafton or nyårsafton moves to the next vardag.
Source
När ska jag deklarera moms? Skatteverket
See the source text
“En enskild näringsidkare eller ett dödsbo som ska lämna inkomstdeklaration och inte har handel med andra EU-länder ska redovisa och betala moms för beskattningsåret senast den 12 maj året efter beskattningsårets utgång.”
Captured from Skatteverket on 2026-08-23

Momsdeklaration — beskattningsår med EU-handel, och handelsbolag

Moms (VAT) · Annually · return filing

26th of the 2nd month after the period ends — but the 27th in December Verified 2026-08-23
Who files
Sole traders and estates with EU trade; anyone with a beskattningsår period who does not file an income tax return; and handelsbolag, kommanditbolag, moms groups, representatives of enkla bolag and partrederier regardless of EU trade. Payment falls on the same date.
Notes
This track catches sole traders and estates with EU trade, anyone on a beskattningsår period who does not file an income tax return, and handelsbolag, kommanditbolag, moms groups, representatives of enkla bolag and partrederier whether or not they trade with the EU. The deadline is the 26th of the second month after the period, except in December, where it is the 27th. For a calendar-year beskattningsår that gives 26 February, which is the date Skatteverket states in terms for a sole trader with EU trade. A filer with a non-calendar beskattningsår is due the 26th of the second month after their own year end — the same rule, a different anchor. A deadline falling on a Saturday, Sunday, allmän helgdag, midsommarafton, julafton or nyårsafton moves to the next vardag.
Source
När ska jag deklarera moms? Skatteverket
See the source text
“Du som har helt beskattningsår som redovisningsperiod, men inte ska lämna inkomstdeklaration eller om du har handel med andra EU-länder, ska deklarera och betala moms senast den 26:e i andra månaden efter redovisningsperioden (förutom i december då det är den 27:e som gäller).”
Captured from Skatteverket on 2026-08-23

Momsdeklaration — beskattningsår, juridisk person utan EU-handel

Moms (VAT) · Annually · return filing

17th August each year Verified 2026-08-23
Who files
FILED DIGITALLY, by legal persons other than estates and handelsbolag, with a beskattningsår period, filing an income tax return and with no EU trade, whose räkenskapsår ends between September and December. A PAPER filer in this same band is due 12 JULY — five weeks EARLIER than the date shown here — so a paper filer must not read this date as theirs. Payment falls on the same date.
Notes
This is the September–December räkenskapsår band filed digitally — the calendar-year company filing electronically, which is the largest cohort by a wide margin. SFL 26 kap. 33 b § sets four räkenskapsår end bands, each carrying two dates, one for paper and one for digital: January–April → 12 November (paper) / 12 December (digital) May–June → 27 December (paper) / 17 January (digital) July–August → 12 March (paper) / 12 April (digital) September–December → 12 July (paper) / 17 August (digital) The paper/digital split is the dangerous half. A paper filer in this same band is due 12 July, five weeks before the 17 August shown here, so a paper filer must not read this date as theirs. The other three bands are months away. A deadline falling on a Saturday, Sunday, allmän helgdag, midsommarafton, julafton or nyårsafton moves to the next vardag.
Source
När ska jag deklarera moms? Skatteverket
See the source text
“September–december | 12 juli | 17 augusti”
Captured from Skatteverket on 2026-08-23

Periodisk sammanställning — månad

Moms (VAT) · Monthly · report / listing

25th of the month after the month ends Verified 2026-08-23
Who files
Businesses making intra-EU supplies of GOODS, which are reported monthly. Filed in Skatteverket's e-service. There is NO nil filing — the opposite of OSS, where a nil return is compulsory.
Notes
Intra-EU supplies of goods are reported monthly. The 25th is the e-service date; paper is the 20th, so the date shown is the later of the two and a paper filer must not rely on it. There is no nil filing — the opposite of OSS, where a nil return is compulsory. This deadline is not the VAT return deadline, and Skatteverket says so outright: 'Inlämningsdatumet för den periodiska sammanställningen är alltså inte samma som för momsdeklarationen.' Its frequency is set by what you sell rather than by your VAT band, so a quarterly VAT filer selling goods to other member states owes twelve listings a year against four returns. Skatteverket's own worked example makes the gap concrete: a January sale to Germany goes in the VAT return due 12 May and in the periodisk sammanställning due 25 February. Statutory basis SFL 35 kap. 9 §.
Source
Periodisk sammanställning Skatteverket
See the source text
“redovisning i e-tjänsten senast den 25:e.”
Screenshot of Skatteverket showing the Periodisk sammanställning — månad deadline Open full size Captured from Skatteverket on 2026-08-23

Periodisk sammanställning — kvartal

Moms (VAT) · Quarterly · report / listing

25th of the month after the quarter ends Verified 2026-08-23
Who files
Businesses supplying intra-EU SERVICES only, or businesses to whom Skatteverket has GRANTED quarterly reporting for goods. Quarterly for goods is not automatic on being under a threshold: it must be applied for, and requires intra-EU goods to have stayed under SEK 500,000 excluding VAT in the application quarter and in each of the four preceding quarters.
Notes
Same 25th e-service date and same 20th paper date as the monthly listing, so the date shown is the later of the two and a paper filer is due five days earlier. Quarterly reporting for goods is not automatic on being under a threshold: it must be applied for, and requires intra-EU goods to have stayed under SEK 500,000 excluding VAT in the application quarter and in each of the four preceding quarters. A deadline falling on a Saturday, Sunday, allmän helgdag, midsommarafton, julafton or nyårsafton moves to the next vardag.
Source
Periodisk sammanställning Skatteverket
See the source text
“Den periodiska sammanställningen ska ha kommit in till Skatteverket följande datum i månaden efter den period som försäljningen har skett (månad eller kvartal):”
Screenshot of Skatteverket showing the Periodisk sammanställning — kvartal deadline Open full size Captured from Skatteverket on 2026-08-23

Särskild momsdeklaration — unionsordningen (OSS)

Moms (VAT) — OSS · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-23
Who files
Businesses using the Union scheme with Sweden as member state of identification. A return is compulsory even for a period with no sales. Payment falls on the same date but goes to a SEPARATE euro account, not to the skattekonto.
Notes
The Union scheme return covers a calendar quarter and is due on the last day of the month after it. A return is compulsory even for a period with no sales. There is no shift for weekends or holidays here, and Skatteverket's published dates show it: the Union scheme's four 2026 deadlines are 31 January (a Saturday), 30 April, 31 July and 31 October (a Saturday), both weekend dates unshifted, while all twenty-four domestic VAT dates in the same feed do shift. The payment account is a real trap. OSS money goes in euro to Skatteverket's separate OSS account, never to the skattekonto, and Skatteverket warns 'Du ska alltså inte göra en inbetalning till ditt företags skattekonto. Om du gör din inbetalning till fel konto kan betalningen anses ha kommit in för sent.' Payment counts only when bokförd on that account. Statutory basis ML 22 kap. 35 § and 43 §.
Source
Deklarera och betala moms i One Stop Shop (OSS) Skatteverket
See the source text
“Deklarationen ska ha kommit in till Skatteverket senast den sista dagen i månaden efter redovisningsperiodens utgång.”
Screenshot of Skatteverket showing the Särskild momsdeklaration — unionsordningen (OSS) deadline Open full size Captured from Skatteverket on 2026-08-23

Särskild momsdeklaration — tredjelandsordningen (non-Union OSS)

Moms (VAT) — OSS · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-23
Who files
Businesses not established in the EU supplying services to EU consumers, with Sweden as member state of identification. Nil returns compulsory; payment in euro to the separate OSS account on the same date.
Notes
Same quarterly period and same last-day-of-the-next-month deadline as the Union scheme, for businesses not established in the EU supplying services to EU consumers with Sweden as member state of identification. Nil returns are compulsory, payment goes in euro to the separate OSS account on the same date, and there is no weekend or holiday shift.
Source
Deklarera och betala moms i One Stop Shop (OSS) Skatteverket
See the source text
“För tredjelandsordningen och unionsordningen är redovisningsperioden ett kalenderkvartal. För importordningen är redovisningsperioden en månad.”
Screenshot of Skatteverket showing the Särskild momsdeklaration — tredjelandsordningen (non-Union OSS) deadline Open full size Captured from Skatteverket on 2026-08-23

Särskild momsdeklaration — importordningen (IOSS)

Moms (VAT) — IOSS · Monthly · return filing

last day of the month after the month ends Verified 2026-08-23
Who files
Businesses, or their representative, using the import scheme with Sweden as member state of identification, for distance sales of imported goods under EUR 150. Nil returns compulsory; payment in euro to the separate OSS account on the same date.
Notes
The import scheme period is a month, so the return and the payment fall on the last day of the following month — Skatteverket's own worked example puts the July period on 31 August. Nil returns are compulsory and payment goes in euro to the separate OSS account, not to the skattekonto. There is no weekend or holiday shift, and a monthly cycle hits a weekend far more often than the quarterly schemes do.
Source
Deklarera och betala moms i One Stop Shop (OSS) Skatteverket
See the source text
“En deklaration för redovisningsperioden juli och som avser importordningen ska företaget lämna in senast 31 augusti.”
Screenshot of Skatteverket showing the Särskild momsdeklaration — importordningen (IOSS) deadline Open full size Captured from Skatteverket on 2026-08-23

Särskild sammanställning — EU:s småföretagsordning

Moms (VAT) — cross-border SME scheme · Quarterly · report / listing

last day of the month after the quarter ends Verified 2026-08-23
Who files
Swedish-established businesses covered by an identifieringsbeslut for the EU cross-border small-business exemption. The report is due even where no supplies were made.
Notes
Swedish-established businesses covered by an identifieringsbeslut for the EU cross-border small-business exemption report each calendar quarter, by the last day of the month after the quarter ends (ML 18 kap. 36 §). The report is due even where no supplies were made. There is no weekend or holiday shift: Skatteverket's published OSS and IOSS dates — deadlines of the same shape in the same statute — sit unshifted on Saturdays and Sundays.
Source
Mervärdesskattelag (2023:200) 18 kap. Sveriges riksdag
See the source text
“36 § Den särskilda sammanställningen ska ha kommit in till Skatteverket senast den sista dagen i månaden efter kalenderkvartalets utgång.”
Captured from Sveriges riksdag on 2026-08-23

Underrättelse om ändrade registreringsuppgifter

Moms (VAT) · One-off · registration

within 14 days of ändring av en uppgift som ligger till grund för registreringen (SFL 7 kap. 4 §) — two weeks from the day the change occurred Verified 2026-08-23
Who files
Anyone already registered whose registration particulars change. Note this is one of only two genuine countdowns in Swedish VAT registration — the registration duty ITSELF is prospective, not a deadline.
Notes
If a particular that the VAT registration rests on changes, the registered person must tell Skatteverket within two weeks of the change (SFL 7 kap. 4 §). Registration itself carries no countdown: SFL 7 kap. 2 § is prospective — 'Den som avser att bedriva näringsverksamhet och som ska registreras ska anmäla sig för registrering hos Skatteverket innan näringsverksamheten påbörjas eller övertas.' You register before you start, so there is nothing to count from, and this notification is one of only two genuine countdowns in Swedish VAT registration.
Source
Skatteförfarandelag (2011:1244) 7 kap. 4 § Sveriges riksdag
See the source text
“4 § Om en uppgift som ligger till grund för registreringen ändras, ska den som är registrerad underrätta Skatteverket om ändringen inom två veckor från det att ändringen inträffade.”
Captured from Sveriges riksdag on 2026-08-23

Information till Skatteverket vid överskridet EU-tröskelvärde

Moms (VAT) — cross-border SME scheme · One-off · registration

within 15 business days of överskridande av tröskelvärdet 100 000 euro för årsomsättningen inom EU (ML 18 kap. 37 §) Verified 2026-08-23
Who files
Businesses using the EU cross-border small-business exemption whose EU-wide annual turnover passes EUR 100,000. The notification must carry the value of supplies made from the start of the current quarter up to the day the threshold was passed.
Notes
A business using the EU cross-border small-business exemption whose EU-wide annual turnover passes EUR 100,000 must inform Skatteverket electronically within 15 arbetsdagar — business days, not calendar days, which is about three weeks' worth of weekends and holidays wider than it looks. The notification must carry the value of supplies made from the start of the current quarter up to the day the threshold was passed.
Source
Mervärdesskattelag (2023:200) 18 kap. 37 § Sveriges riksdag
See the source text
“37 § Om tröskelvärdet för årsomsättningen inom EU enligt 5 § 1 överskrids, ska den beskattningsbara personen på elektronisk väg informera Skatteverket inom 15 arbetsdagar.”
Captured from Sveriges riksdag on 2026-08-23

Ansökan om återbetalning av moms inom EU

Moms (VAT) — cross-border refund · Annually · return filing

30th September each year Verified 2026-08-23
Who files
Any Swedish business that incurred VAT in another EU member state during the calendar year and wants it back. Filed through Skatteverket's e-service, which forwards the claim to the member state of refund. Not an edge case: it faces every Swedish business with cross-border costs.
Notes
A Swedish business that incurred VAT in another EU member state during a calendar year must apply for it back by 30 September of the following year, through Skatteverket's e-service, which forwards the claim to the member state of refund. It is a hard deadline, and Skatteverket says so in terms: an incomplete application cannot be lodged and completed later — 'Du kan inte göra en ofullständig ansökan som du sedan kompletterar.' Miss 30 September and the year's foreign VAT is simply lost. There is no weekend or holiday shift; 30 September is a Wednesday in 2026 and a Thursday in 2027.
Source
Återbetalning av moms inom EU Skatteverket
See the source text
“Du måste ansöka senast den 30 september året efter det kalenderår ansökningsperioden avser.”
Captured from Skatteverket on 2026-08-23

Sweden sets the VAT cadence by band, and the deadline differs by band too. Beskattningsunderlag of at most SEK 1m gives a beskattningsår period, at most SEK 40m calendar quarters, and above SEK 40m calendar months with no alternative. A monthly filer under SEK 40m is due on the 12th of the second month after the period; one above SEK 40m on the 26th of the next month — six weeks apart for the same period. The band is measured on beskattningsunderlag excluding intra-EU acquisitions and imports (SFL 26 kap. 11 §), not on turnover: a business with large intra-EU acquisitions can sit on either side of the SEK 40m line depending which is read. A deadline falling on a Saturday, Sunday, allmän helgdag, midsommarafton, julafton or nyårsafton moves to the next vardag. Domestic VAT payment shares the filing date but counts only when bokförd on the skattekonto, so a transfer started on the deadline can be late. OSS and IOSS money goes in euro to a separate Skatteverket account, never the skattekonto; paying to the wrong account can be treated as paying late.

What this calendar does not list

  • Not applicable Separate payment deadline — There is no separate VAT payment deadline in Sweden. SFL 62 kap. 3 § puts payment on the same day as the declaration for every band, and Skatteverket states the two together throughout — 'ska ha deklarerat och betalat momsen senast…'. The same is true of OSS and IOSS. Two mechanics that a payment row would not have captured anyway are recorded in the file notes and on the OSS rows: domestic payment counts only when bokförd on the skattekonto, and OSS payment goes in euro to a different account entirely.
  • Not applicable E-invoicing / e-reporting cycle — Sweden's e-invoicing mandate is lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling, in force 1 April 2019. It is B2G and invoice-triggered: it governs how an invoice to a public-sector buyer is issued and received, and fixes no periodic submission deadline to Skatteverket, so there is no cycle to place on a calendar. A B2B mandate is under consideration rather than enacted — Dir. 2026:9 commissions an inquiry reporting 30 November 2027 — which is a reporting date for the inquiry, not a rule. Revisit when it reports.

About this calendar

Which Sweden tax deadlines does this calendar cover?

15 recurring indirect-tax obligations — Moms (VAT) returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-08-23). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

Related: Global compliance calendar · Sweden tax changes · Last Week in Taxes

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