Sweden Ecommerce Regulations
This is an old revision of the document!
There are three types of VAT called “Moms”:
12% (hotell and camping)
6% (newpapers, concerts, books etc).
International orders and VAT:
- applies to consumers within EU
- applies to companies with no VAT no.
- does not apply to companies with a registered VAT no. within EU (customers VAT no. must be stated on invoice)
- does not apply to consumers or companies in countries outside EU
- applies to both consumers and companies within Sweden
Currency in Sweden is Swedish Krona (SEK), abbrivated as “kr” at end of price.
50 ‘re (cent)
Thousand separator: . or space
Decimal sign: ,
Unlike USA and EU where you can pay 10 cents etc. Sweden currency only has 50 “cent”. There needs to be support for currency rounding to even out prices.
Comment by Magnus Wester: Rounding is only required for cash payments. With electronic payments, any number is acceptable. Rounding may be useful from a cosmetic point of view, but there is no legal or technical requirement to handle rounding in Magento.
If cent is 0,01-0,24 it should round down to 0,00
If cent is 0,25-0,49 it should round to even 0,50
If cent is 0,51-0,74 it should round down to 0,50
If cent is 0,75-0,99 and above it should round up to 1,00
Sample prices including VAT:
100,95 ⇒ 101,00
99,75 ⇒ 100,00
99,20 ⇒ 99,00
99,35 ⇒ 99,50
99,55 ⇒ 99,50
However, on B2B the excl. VAT prices must be shown as calculated: 99,20
But the final price “To pay” must include VAT and be rounded: 124,00
Price to consumers (B2C) must include VAT in the storefront. VAT must also be specified on the invoice / receipt and in the checkout.
Subtotal: 100,00 kr
Shipping: 50,00 kr
Total: 150,00 kr
Including VAT 25%: 30,00 kr
Price to companies (B2B) are to be shown excl. VAT. The company must also disclose their business reg. no and a custom line on the invoice mentioning the company is a registered business with “Vi innehar f-skattsedel”.
A lot of billing methods use extra surcharges which must be taxable using a tax class.
If there are multiple products with different tax rates, each must be specified. Example:
Subtotal: XXX,xx kr
Shipping: XX,xx kr
Total: XXX,xx kr
Including VAT 25%: XX,xx kr
Including VAT 12%: XX,xx kr
Including VAT 6%: XX,xx kr
Since some stores can both be B2B and B2C, a “VAT on-off switch” that can display prices incl. VAT or excl. VAT in the frontend is used on many Swedish stores.