Skip to content
Voitto Knowledge Base

Periodic compilation

Last updated: 2021-06-21

Those who sell goods or services VAT-free to companies in other EU countries need to submit a periodic summary of their sales.

These are examples of what must be stated in the periodic statement:

  • The value of goods or services sold to companies in another EU country
  • The value of goods or services that are transferred from your business in Sweden to your business in another EU country

Periodic compilation is submitted to the Swedish Tax Agency, either digitally or by letter. What is important to bear in mind is that the submission date for periodic compilation is different from the regular VAT return.

This is how the periodic summary is reported:

  • Goods: Every calendar month
  • Services: Every calendar quarter
  • Goods and services: Every calendar month