Skip to content
Voitto Knowledge Base

VAT accounting period

Last updated: 2021-06-21

How often the VAT must be reported and paid is governed by your VAT reporting period.

Which VAT reporting periods you can choose from depends on your turnover:

  • Up to 1 million: Once a year, every quarter or every month
  • Up to 40 million: Every quarter or every month
  • More than 40 million: Every month

If you want to change the VAT accounting period, you can apply for this to the Swedish Tax Agency. If you then want to switch back to reporting VAT less often, you cannot do so until 24 months after the switch at the earliest. You must always report a change if your turnover increases in such a way that you are obliged to pay VAT more often.