VAT number, momsregistreringsnummer, and company registration number are often mentioned in the same breath, but they are not the same thing. Here is the difference, and when you actually need to state your VAT number.

What is a VAT number?

A VAT number (Value Added Tax number) is the identification your business has with the tax authority specifically for VAT purposes. It is mainly used when trading with other VAT-registered businesses within the EU, so the other party can verify that you are actually VAT-registered.

What does a Swedish VAT number look like?

A Swedish VAT number consists of the country code SE, followed by ten digits based on the company's registration number (for a sole proprietorship, the personal identity number is used as the basis instead), and ends with the check digits 01. The number is written without spaces or hyphens, for example in the form SE556677889901.

The difference from the company registration number

The registration number is the company's general identity number with the Companies Registration Office, used in all sorts of contexts, contracts, government interactions, and registrations. The VAT number is a derived version of the same number, but formatted and intended specifically for VAT purposes, especially in international contexts.

Where do you find your VAT number?

If you are VAT-registered, you receive your VAT number as part of your VAT registration with the Swedish Tax Agency. If you need to verify another business's VAT number, for example a customer within the EU, this can be done through the European Commission's VIES service.

When do you need to state the VAT number on an invoice?

When selling to VAT-registered businesses in other EU countries, both your own and the buyer's VAT number should normally appear on the invoice, especially when applying the reverse charge mechanism. For purely domestic Swedish sales, it is more common to use just the registration number, but it is never wrong to also include the VAT number if you are VAT-registered.

FAQ

Does every business need a VAT number?

Only businesses that are VAT-registered have a VAT number. Most businesses selling VAT-liable goods or services should be VAT-registered, but exceptions exist, check with the Swedish Tax Agency for what applies to your business.

Is a VAT number the same format in every EU country?

The principle is the same, a country code followed by digits, but the exact number of digits and the format differ between EU countries.

In FakturaKlar you can enter your own VAT number in the company profile and each customer's VAT number on their record, so the details are automatically shown correctly on your invoices.

Sources

Swedish Tax Agency, VAT registration numbers in EU countries.