VAT when you buy services outside the EUThe page was last modified:
Here you can find out what applies when you buy services from non-EU countries. The main rule is that you buy services free from VAT and that you then calculate and report Swedish VAT on the purchase. But there are exceptions for certain types of services.
Purchases of services
When you buy services, as a business operator, from a non-EU country, the services are considered to have been performed in the country where the buyer is established or has a permanent presence.
Therefore services you buy are normally performed in Sweden. This means that you have to report both input and output VAT on the purchase, this is called reverse tax liability. Consequently, you must be registered for VAT. If you are not, then you need to register.
Notify your company for VAT registration in our e-service
Exceptions from the main rule that the buyer has to report VAT
The following services are exceptions to the main rule that it is the buyer who has to calculate and report VAT:
- passenger transport
- entry to events
- restaurants and catering
- short-term rental of cars and other means of transport.
If you buy that kind of service from a business operator in a non-EU country, and the service is performed in Sweden, the seller has to register for VAT in Sweden and calculate and report Swedish VAT.
Property services are also exceptions to the main rule
VAT on property services has to be calculated and reported in the country where the property is located. If it is in Sweden, you have to report and pay the VAT as the buyer. But if the seller is registered for VAT in Sweden, they have to calculate and report VAT.
Purchases on business trips
If you buy services abroad as a business operator, during business trips for example, you pay foreign VAT. In some cases you have the right to get that VAT back.
The Swedish Tax Agency’s webinars
What should you bear in mind when you buy services from non-EU countries? How do you have to report VAT? You can get answers to questions like this by connecting to the Swedish Tax Agency’s webinars.
The Swedish Tax Agency’s Tax Information
Contact the Swedish Tax Agency if you are going to buy services from a non-EU country. It is important that you are clear about what type of service is involved and where it will be performed. Then it is easier for the Swedish Tax Agency to answer your questions.
Tax Information at the Swedish Tax Agency answers all types of tax questions. Their telephone number is 0771-567 567. If you are calling from abroad the telephone number is + 46 8 564 851 60.
Responsible: Swedish Agency for Economic and Regional Growth