VAT with exportation of goods outside the EU

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If you are exporting goods to non-EU countries, you will not add any VAT, whether the purchaser is a company or a private individual. Exports are thus exempt from VAT, however you can still take a deduction for input VAT.

Exports include Swedish companies’ sales from branches in other countries, sales of goods to export shops, and sales in Sweden to private individuals residing outside the EU, referred to as “tax-free sales.”

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VAT rules for countries and certain regions

The VAT rules for export apply to goods you sell to

  • countries outside the EU
  • EU regions outside the EU’s tax area.

Read more about EU regions outside the EU tax area, on Swedish Customs’ website (in Swedish)

The Swedish Tax Agency’s Guide to Trade in Goods with Other Countries provides you with an overview of what applies with the sale of goods to non-EU countries.

Read the Swedish Tax Agency’s Guide to Trading In Goods, on the Swedish Tax Agency’s website (in Swedish)

On the Swedish Tax Agency’s website, you can read more about exports to countries outside the EU and on sales to tourists and other foreign visitors. You will also learn about when the VAT can be reimbursed in arrears.

Read more about exports to non-EU countries, on the Swedish Tax Agency’s website (in Swedish)

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Invoicing rules

When exporting, you are required to comply with the Swedish invoicing rules for VAT. This applies irrespective of whether the product is sold in Sweden or in the purchaser’s country, and irrespective of who the purchaser is.

Read more about the Swedish invoicing rules, on the Swedish Tax Agency’s website (in Swedish)

When exporting, it is generally voluntary to write a reference on the invoice as to why you as a seller are not charging VAT. However sometimes it is mandatory.

Read the brochure The Contents of the Invoice – specific information or references to it, on the Swedish Tax Agency’s website (in Swedish)

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Things to keep in mind!

When you send an invoice to a customer abroad, it will be a lot easier for everyone involved if you prepare it in a language that both you and the purchaser understands. Certain information must be stated on the invoice, as provided by law, and in addition the invoice should contain payment information, such as your IBAN number and/or BIC/SWIFT.

Download an invoicing template from the Business Sweden website (in Swedish)

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The Swedish Tax Agency’s web seminars

What should you consider when engaging in trade with non-EU countries? How do you report VAT? Such questions can be answered by connecting up to our webinars.

Read more about this and register on the Swedish Tax Agency’s website (in Swedish)

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The Swedish Tax Agency’s Tax Information Service

You can phone the Tax Information Service if you would like any assistance with any of a wide variety of types of tax issues or questions. The telephone number is 0771-567 567. If you phone from abroad, the telephone number is: + 46 8 564 851 60.

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