Submit Periodisk sammanställning (EC list) goods and services to Skatteverket

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

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What should Periodisk sammanställning goods and services contain?

Periodisk sammanställning goods and services shall include sales of goods, tripartite trade and services as well as transfers to own operations. The reporting is done by for each company that the company has sold goods and services to and conducted third-party trading with reported VAT numbers, the value of deliveries in Swedish kronor (SEK), the value of third-party trading in SEK and the value of services in SEK. If the company uses a so-called call-off stock, it also needs to be reported by entering the type of event and VAT number for the intended buyer.

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.

What types of companies must submit Periodisk sammanställning goods and services?

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

When should Periodisk sammanställning goods and services be submitted?

Companies that sell both goods and services to EU countries must report it approximately one month after the end of the month. For example, Periodisk sammanställning goods and services for February is reported at the end of March. The last day to submit the report is usually the 25th of March. 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 services to EU countries or only sells goods 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

Dates for submitting Periodisk sammanställning goods and services

  • Periodisk sammanställning goods and services for October 2022 shall be submitted no later than November 25 2022. Create reminder
  • Periodisk sammanställning goods and services for November 2022 shall be submitted no later than December 27 2022. Create reminder
  • Periodisk sammanställning goods and services for December 2022 shall be submitted no later than January 25 2023. Create reminder
  • Periodisk sammanställning goods and services for January 2023 shall be submitted no later than February 27 2023. Create reminder
  • Periodisk sammanställning goods and services for February 2023 shall be submitted no later than March 27 2023. Create reminder
  • Periodisk sammanställning goods and services for March 2023 shall be submitted no later than April 25 2023. Create reminder
  • Periodisk sammanställning goods and services for April 2023 shall be submitted no later than May 25 2023. Create reminder
  • Periodisk sammanställning goods and services for May 2023 shall be submitted no later than June 26 2023. Create reminder
  • Periodisk sammanställning goods and services for June 2023 shall be submitted no later than July 25 2023. Create reminder
  • Periodisk sammanställning goods and services for July 2023 shall be submitted no later than August 25 2023. Create reminder
  • Periodisk sammanställning goods and services for August 2023 shall be submitted no later than September 25 2023. Create reminder
  • Periodisk sammanställning goods and services for September 2023 shall be submitted no later than October 25 2023. Create reminder

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