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Skattesatser, omvänd skattskyldighet, EU-handel och deklarationens rutor.
Från Accounted · MIT
This skill provides authoritative compliance reference for Swedish VAT. It is the single highest-error-rate area in Swedish bookkeeping.
When to use
Always read the full reference before answering ANY question about:
- Momsredovisning periods, thresholds, deadlines
- EU VAT: reverse charge, intra-EU goods/services, triangulation, OSS
- Import/export VAT
- Representation moms (deduction limits, BAS accounts)
- Mixed activities (proportional deduction, HFD 2023 ref. 45)
- Jämkning (adjustment of input VAT on capital goods)
- Frivillig skattskyldighet for property rental
- Momsdeklaration field-to-BAS account mapping
- BAS 26xx account usage
- VAT error patterns, penalties, skattetillägg
How to use
- Read the full reference first:
view /path/to/this/skill/references/vat-compliance-reference.md - Find the relevant section for the user's question
- Provide precise answers with account numbers, ruta numbers, legal references, and thresholds
- Flag common error patterns relevant to the user's scenario
Quick reference: VAT rates
| Rate | Applies to |
|---|---|
| 25% | Default rate, most goods and services |
| 12% | Hotel, restaurant and catering, camping, repairs (bicycles/shoes/leather goods/clothing/household linen, ML 9:7); food before 2026-04-01 and again from 2028-01-01 (SFS 2026:119) |
| 6% | Books, newspapers, transport, cultural events, sports; food (livsmedel, incl. takeaway) 2026-04-01 to 2027-12-31 (SFS 2026:118); entry to dance events from 2026-07-01 (SFS 2026:841) |
| 0% | Exports outside EU, intra-EU supplies (with conditions) |
Quick reference: Key BAS accounts
| Account | Purpose | Momsdeklaration |
|---|---|---|
| 2611 | Utgående moms domestic 25% | Ruta 10 |
| 2614 | Utgående moms reverse charge 25% | Ruta 30 |
| 2615 | Utgående moms import 25% | Ruta 60 |
| 2641 | Debiterad ingående moms | Ruta 48 |
| 2645 | Beräknad ingående moms förvärv utlandet | Ruta 48 |
| 2650 | Momsredovisningskonto (clearing) | Ruta 49 |
Quick reference: Reporting thresholds
| Annual beskattningsunderlag | Default period |
|---|---|
| ≤ 1M SEK | Annual |
| > 1M - ≤ 40M SEK | Quarterly |
| > 40M SEK | Monthly |
Critical error patterns to flag
- 2611 vs 2614: Reverse charge output VAT must go to 2614 (Ruta 30), never 2611 (Ruta 10)
- One-sided reverse charge: Both output AND input VAT must be booked; silent netting is prohibited
- Import double-counting: Since 2015, VAT-registered businesses report import VAT to Skatteverket only, not Tullverket
- Representation: VAT deductible on 300 SEK base; income tax deduction abolished for meals since 2017
- Period-end clearing: All 261x-264x must clear to 2650; residual balances cause reconciliation failures
For the complete reference with all account mappings, legal citations, formulas, and detailed rules, read:
references/vat-compliance-reference.md