Reverse charge VAT (construction sector)

#### Can I issue invoices with reverse charge VAT through Paidin?

Yes. When creating your invoice, simply select “0% (reverse charge VAT)” under the VAT section.

#### What does reverse charge VAT mean?

It means that the buyer, not the seller, is responsible for reporting and paying the VAT to the Swedish Tax Agency.

#### When must I apply reverse charge VAT?

You must apply reverse charge VAT if:

- You sell specific construction services in Sweden.

- Your customer is a business that also sells construction services (or resells your services).

If you sell to private individuals, you must add VAT as usual.

#### Does it also apply to materials?

Yes. If materials are included in the service, the entire project is considered a construction service and falls under reverse charge VAT.

For pure sales of goods (e.g., stoves, refrigerators), reverse charge VAT is not applied.

#### What if I am uncertain?

Always ask your customer if they are covered by the rules. Many construction companies invoice both with and without VAT depending on the situation.

#### Where can I read more?

See [the Swedish Tax Agency’s information on reverse charge VAT](https://www.skatteverket.se/omvand-byggmoms) for detailed rules and examples.

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