VAT on B2B sales from Germany to Sweden

The EU reverse-charge mechanism for B2B intra-community supplies between member states means VAT "shifts" from seller to buyer. When you sell from Germany to a Sweden company: - You invoice **without VAT** (0%). The invoice carries "Reverse charge — Article 138 of Council Directive 2006/112/EC". - The Sweden company reports **VAT 25%** in its own VAT return. - The company simultaneously deducts the same 25% as input VAT — so the net effect on the buyer's cash flow is zero. Standard VAT of 19% in Germany does NOT apply when you sell B2B with a valid VAT number. The mistake of charging VAT damages your customer relationship (they can't deduct it) and requires a credit note to fix.

Three things must be in place for you as a Germany seller to invoice without VAT on B2B exports to Sweden: **1. Valid Sweden VAT number on the buyer.** Format varies per country. BrandGate validates automatically against EU VIES when a Sweden distributor is set up. **2. Goods must physically move between countries.** Reverse charge only applies on actual cross-border supply. If goods stay in Germany, local VAT of 19% applies. **3. You must prove the transport.** Carrier documentation (CMR), tracking number, or delivery confirmation — at least one document showing the goods left Germany. Keep documentation for 7 years per Swedish bookkeeping law.

A reverse-charge invoice from Germany to Sweden must contain: - Seller name, address, registration number, and Germany VAT number - Buyer name, address, and **Sweden VAT number** - Invoice number and date - Description of goods - Price per item + total **without VAT** - Clear text: "Reverse charge — Article 138 of Council Directive 2006/112/EC" BrandGate generates the invoice in the correct format automatically as soon as the distributor has a valid Sweden VAT number registered. The invoice can be exported as PDF or sent to the customer's e-invoicing system (Peppol supported if needed). Bookkeeping in Fortnox runs automatically: sales post to 3010 EU Sales.

On B2B export from Germany to Sweden you have two extra reporting obligations beyond ordinary VAT declaration: **EC Sales List.** Monthly report to Skatteverket per customer with VAT number + invoiced amount. Required: every reverse-charge invoice must be reported, regardless of amount. BrandGate generates EC Sales List data as CSV each month. **Intrastat report.** Statistical report to Statistics Sweden (SCB) on goods movements to/from the EU. Threshold for 2026: dispatches over 4.5M SEK/year. Below threshold it's voluntary. BrandGate generates Intrastat support data automatically based on your B2B orders with Sweden VAT numbers. Both reports can sync directly to the Fortnox bookkeeping so your accountant has a full view.