Submit Periodisk sammanställning (EC list) services to Skatteverket

Periodisk sammanställning services is a report submitted by companies to Skatteverket (the Swedish Tax Agency) to declare the value of sales and purchases of services sold to companies in other EU countries. Periodisk sammanställning services is normally submitted quarterly.

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What should Periodisk sammanställning services contain?

Periodisk sammanställning services shall include sales of services, tripartite trade and transfers to own operations. The reporting is done by for each company that the company has sold services to and conducted third-party trading with reporting VAT numbers, the value of services in Swedish kronor (SEK) and the value of third-party trading in SEK.

VAT number is the buyer's VAT accounting number. In Sweden, the VAT number is indicated with SE followed by the organization number (without hyphens) and with the digits 01 at the end, for example SE556677889901.

When the company is submitting a VAT return, sales to companies in other EU countries is also reported in that report. When such sales are reported, Skatteverket also expects the company to submit Periodisk sammanställning. If the company has not had any sales to companies in other EU countries for a period, the company does not need to submit Periodisk sammanställning for that period.

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What types of companies must submit Periodisk sammanställning services?

All types of companies, regardless of company form, that sell services to EU countries must submit Periodisk sammanställning.

When should Periodisk sammanställning services be submitted?

Companies that sell services to EU countries must report it approximately one month after the end of the quarter. For example, Periodisk sammanställning services for the period January-March is normally reported at the end of April. The last day to submit the report is usually the 25th of April. If the 25th is a Saturday, Sunday, or public holiday, the last day to submit the report is normally the closest following weekday.

The submission dates are different if the submission takes place digitally or physically via a form. The submission dates here and below apply when submitting digitally.

There are also other dates for Periodisk sammanställning, if the company only sells goods to EU countries or sell both goods and services to EU countries.

Late payment penalty if Periodisk sammanställning is not submitted on time

If the company has had sales to another EU country and Periodisk sammanställning is submitted late to Skatteverket, they charge a late filing penalty. If the report is submitted after the latest submission date, a late penalty of SEK 1,250 will be charged. If more than one report is submitted late to Skatteverket, a late penalty of SEK 1,250 will be charged for each report that has been submitted too late.

Other important reports for companies that must submit Periodisk sammanställning

• Momsdeklaration quarterly must be submitted by companies that must report VAT on a quarterly basis to Skatteverket.
• Årsredovisning shall be submitted by aktiebolag (limited companies) and in some cases other forms of company to Bolagsverket.
• Inkomstdeklaration 2 must be submitted by aktiebolag (limited companies) and ekonomisk förening (incorporated associations) to Skatteverket.
• Inkomstdeklaration 4 must be submitted by handelsbolag (trading partnerships) and kommanditbolag (limited partnerships) to Skatteverket.