Sweden moms, the se_moms worksheet and the SIE 4 file

# Sweden moms, the se_moms worksheet and the SIE 4 file

Verify with your tax office. Last reviewed 2026-11-06. The Swedish Tax Agency publishes the moms rates and the momsdeklaration. Check every rate and box with your adviser.

Rates and codes

Install the Sweden pack to get:

• SE-STD standard rate 25%.
• SE-RED reduced rate 12%.
• SE-LOW reduced rate 6%.
• SE-ZERO zero-rated supply, SE-EXPORT zero-rated export.
• SE-EXEMPT exempt supply and SE-OOS outside the scope of moms.
• SE-RC-EU reverse charge on intra-EU purchases at 25%, and SE-RC on services bought from abroad at 25%.

The worksheet

Open the Sweden tab, choose the period and show the se_moms worksheet. It gives the momsdeklaration boxes:

• 05, 06, 07 and 08 for sales at 25%, 12%, 6% and 0%.
• 10, 11 and 12 for purchases at 25%, 12% and 6%.
• 20 to 23 for output VAT, and 24 for input VAT.
• 30, 31 and 32 for the totals and the amount to pay or reclaim.
• 48 and 49 for imports, left for you to enter.

Copy the figures into the return on the Swedish Tax Agency's portal.

The SIE 4 file

The Sweden tab makes an SIE type 4 text file for the year. It starts with #FLAGGA, #PROGRAM, #FORMAT PC8 and #SIETYP 4, then the chart of accounts (#KONTO), the opening and closing balances (#IB and #UB) and each voucher (#VER with its #TRANS rows). Take it to your accounting program or your adviser and check it there before you rely on it.

What to upload where

The SIE file is for your accounting program or adviser, not for the tax office portal. The momsdeklaration figures are typed into the portal by you.

What the pack doesn't cover

The pack does not file the momsdeklaration, does not send the SIE file anywhere, and does not add dimensions, budgets or a closing entry beyond the accounts and vouchers in your books.