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I have a newly registered company in Sweden. I am a reseller of electronics. I am a little bit confused since my suppliers are not from Sweden, but they are from Poland and Denmark. 

When I purchase something from them, they do not apply any VAT on their invoices. i wonder how do I create invoices for customers. Do I need to apply VAT on top of the invoice amount which I get from my supplier and then sell with that amount to my customer?

What will happen if I sell with very small profit and reduce the selling amount by 25% and then add 25% vat on top of that, for exp, if the inpris is 90 kr (with reverse vat)  but i sell for 93,75 incl vat and i create the invoice like 75+25% vat = 93.75 kr .  In such cases, do i still need to declare 25% VAT on inpris to skatteverket? 


I will appreciate if i could get some help.


Best Regards


1 Kommentarer
  1. anon
    D Andersson
    maj 15, 2018

    Hi Gurpreet,

    You should add 25 percent on your price, in your case 25 percent on 93,75. Your retail price will then be 93,75 * 1,25 =117,19 kr.

    In your tax return you declare the following:

    Selling                93,75                 

    Buying from another EU country                      90


    VAT                                                                                                            23,44

    VAT because buying from another EU country                         22,50

    Deductible VAT                                                                                     -22,50

    To the state you have to pay 23,44 SEK, (23,44 + 22,50 – 22,50)


    Kind regards


    Daniel Andersson är skattejurist hos Skattepunkten AB