A VAT-registered Swedish Amazon seller deducts the full 25% VAT on Amazon ads: SEK 1,000 of ads cost SEK 1,000. Under the small-business exemption (sales of SEK 120,000 a year or less), the 25% is lost. Registering voluntarily gets it back, but then you charge 25% VAT on your sales: a seller to consumers who cannot raise prices loses about SEK 1,200 a month on SEK 8,000 of sales by doing it, and stays registered for at least two full years. Only a seller to businesses comes out ahead.
For Seller Central sellers (FBA and FBM) established in Sweden, based on Skatteverket's guidance, the VAT Act (mervärdesskattelag 2023:200) and Amazon Ads help, read in October 2026. This is information, not tax advice.
Your own figures: Amazon Ads VAT calculator, Sweden and « FBA & FBM seller » preselected.
The answer by situation
| Your situation | Deduct the 25%? | Cost of SEK 1,000 |
|---|---|---|
| Registered, number in Amazon | Yes | SEK 1,000 |
| Registered, no number | amazon.se only | Up to SEK 1,250 |
| Exempt (SEK 120,000) | No | SEK 1,250 |
Who bills your ads, and with what VAT
The Amazon company that bills you depends on the marketplace your ads run on (Amazon Advertising Agreement, « Amazon Contracting Party »):
| Marketplace | Billed by |
|---|---|
| amazon.se | Amazon Online Sweden AB |
| amazon.de | Amazon Online Germany GmbH |
| amazon.fr | Amazon Online France SAS |
| amazon.pl | Amazon Online Poland Sp. z o.o. |
| amazon.co.uk | Amazon Online UK Limited |
| amazon.com | Amazon.com Services LLC |
- amazon.se: a Swedish company supplies you in Sweden. The invoice always carries 25% Swedish VAT, with or without your VAT number.
- Other marketplaces: without a valid VAT number, Amazon charges « the standard rate of VAT/GST applicable to your country of residence »: 25%. With one, the invoice comes without VAT and you report the 25% yourself (omvänd betalningsskyldighet, reverse charge).
Registered: the 25% costs you nothing
A VAT-registered business deducts the VAT on what it buys for its taxable sales, whether it sells to consumers or to businesses.
- amazon.se: you pay SEK 1,250, you deduct SEK 250. Real cost: SEK 1,000.
- Other marketplaces, with your number: the invoice is SEK 1,000. You report SEK 250 of output VAT and deduct the same SEK 250 on the same return. For services from outside the EU, Skatteverket puts the amount in field 22, the VAT in fields 30 to 32 and the deduction in field 48. Real cost: SEK 1,000.
The common mistake: the number is not in Seller Central
Amazon Ads takes a seller's VAT number from Seller Central: Account Info, VAT Information, « Add new VAT/GST Registration number ». Amazon asks that it « corresponds with your business address ». Without it, Amazon bills you as a consumer, at 25% on every marketplace. Do not count on deducting that VAT: as a business you report these services yourself under the reverse charge, and the fix is to get the VAT back from Amazon.
What about invoices you already paid with VAT?
Amazon refunds VAT charged by mistake, on two conditions in its help: a valid VAT number and a registration certificate « active during the billing period ». Ask through « Contact us »; it takes about 30 days. Months before your registration are not refunded this way.
Exempt under SEK 120,000: the 25% is lost
The exemption applies while your annual turnover is SEK 120,000 or less, and did not exceed it in either of the two previous calendar years. Its price, in Skatteverket's words: the business « har heller ingen avdragsrätt för ingående moms på sina inköp » (has no right to deduct input VAT on its purchases).
| Ads a month | VAT lost a month | VAT lost a year |
|---|---|---|
| SEK 1,000 | SEK 250 | SEK 3,000 |
| SEK 2,000 | SEK 500 | SEK 6,000 |
| SEK 5,000 | SEK 1,250 | SEK 15,000 |
Ads from other countries oblige you to register anyway
Skatteverket: a business buying services from outside the EU « ska vara momsregistrerad », small businesses exempt under their country's rules included. Its registration page says the same for services bought from a business « i ett annat land » when you owe the VAT and the service is taxed in Sweden. Your amazon.com, amazon.co.uk and amazon.de ads are exactly that.
But that registration gives no deduction. Skatteverket: « Om du är momsregistrerad bara för att kunna redovisa utgående moms på inköp från andra länder får du däremot inte dra av » the amount. You pay the same 25%, with returns to file.
Should you register fully to deduct it?
You can: below SEK 120,000 you « kan frivilligt välja att registrera företaget för moms » (can choose to register for VAT voluntarily). Two strings attached:
- Your sales carry 25% VAT from then on.
- You are locked in. You can leave « först från den 1 januari det tredje kalenderåret efter det år som Skatteverket fattade beslutet » (only from 1 January of the third calendar year after the decision): a decision in March 2025 runs until 1 January 2028.
Example: a seller to consumers
SEK 8,000 of sales and SEK 1,600 of ads a month (SEK 96,000 a year), prices that cannot go up.
| Per month | Exempt | Registered |
|---|---|---|
| Sales collected | SEK 8,000 | SEK 8,000, of which SEK 1,600 VAT |
| Ads | SEK 2,000 | SEK 1,600 |
| What is left | SEK 6,000 | SEK 4,800 |
Registering costs this seller SEK 1,200 a month, SEK 14,400 a year, for at least two full years. The buyers are consumers: they pay the VAT and cannot get it back. Deducting SEK 400 on ads does not make up for SEK 1,600 of VAT on sales.
Example: the same seller, to businesses
Selling to businesses, the seller invoices SEK 8,000 + 25% VAT. The buyers deduct it, so the price they really pay does not move. Registered, the seller keeps SEK 8,000, pays SEK 1,600 of ads and keeps SEK 6,400, against SEK 6,000 exempt: +SEK 400 a month, the VAT on the ads. In the calculator, choose « Seller to businesses (B2B) ».
Above SEK 120,000 you have no choice: the exemption ends, you are registered, and you deduct the 25% on ads.
Frequently asked questions
I hold stock in other countries with Pan-European FBA. Which number do I give Amazon Ads?
Your Swedish one, if your business is established in Sweden. Amazon asks that the number match your business address, and a service to a business is taxed where it is established.
Can I backdate a voluntary registration to deduct past ads?
Skatteverket lets it start « tidigast från 1 januari året före det år som du skickar in din ansökan » (at the earliest 1 January of the year before you apply). You then also owe VAT on your sales from that date, which for a seller to consumers costs more than it returns.
Can Skatteverket confirm my case in advance?
A förhandsbesked from Skatterättsnämnden answers a precise question for your own case, before you act.
Sources
- Registrera ditt företag för moms (voluntary registration, lock-in, backdating, services bought from another country), Skatteverket
- Undantag från momsplikt vid försäljning på högst 120 000 kronor, Skatteverket
- Köpa tjänster från länder utanför EU (registration, fields 22, 30-32 and 48, no deduction when registered only for purchases), Skatteverket
- Momssatser och undantag från moms (25%), Skatteverket
- Mervärdesskattelag (2023:200), Riksdagen
- Amazon Advertising Agreement (« Amazon Contracting Party », « Elected Country », posted 23 July 2026), Amazon Ads
- Complete guide to advertising taxes, fees, and VAT, Amazon Ads
- VAT on Electronically Supplied Services, Register your Tax ID and Tax refunds, Amazon Ads help
Check your own figures with the Amazon Ads VAT calculator for Sweden. Whatever your status, the VAT you lose is a share of the spend: cutting clicks that never sell cuts it too. See how negative keywords work and what Sponsored Products cost.
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