Sweden implemented its VAT, also known as moms, in 1969 through the Swedish Tax Administration (Skatteverket). The fundamental regulations for the country’s consumption tax were established in the Swedish VAT Act of 1994 (Mervärdesskattelagen) and further expounded upon in the Tax Procedural Act of 2011 (Skatteförfarandelagen).
In 1995, Sweden joined the European Union and subsequently became part of the EU’s single market economy. Consequently, Sweden’s VAT system had to conform to the regulations of other EU member states, as set out in the EU VAT Directive. The VAT Directive establishes VAT principles to be adopted by all EU member states, including Sweden.
ource GVC
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
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