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11.2. VAT on the Supply of Services by Non-Residents

The supply of services in Sweden by a non-resident is subject to VAT.

When a non-resident has a fixed establishment in Sweden, the establishment is required to register and account for VAT.

A non-resident with no establishment in Sweden is required to register for VAT unless the supplies are subject to reverse charge and the registration threshold has not been met.

Tax Representative

The appointment of a tax representative is generally required for a non-resident established in a non-EU country. The tax representative registers the non-resident for VAT purposes but is not liable for the VAT obligations.

For non-residents established in an EU country or in a country with which Sweden has an agreement with mutual assistance provisions, a tax representative is optional.

Reverse Charge

A reverse change generally applies on the local supplies of services relating to immovable property (other than supplies of construction services provided to companies within the construction industry) made by a non-resident without any establishment in Sweden to a taxable person in Sweden. When applicable, the recipient accounts for the VAT, which is recoverable as input VAT.