Skatteverket — VAT, OSS and organisationsnummer

Skatteverket (Swedish Tax Agency) is the fiscal pivot of the Swedish e-invoicing ecosystem. It collects Moms, validates the VAT numbers derived from Bolagsverket organisationsnummer, operates the OSS/IOSS portals and the Real-Time Economy programme. Not to be confused with DIGG (technical PEPPOL Authority).

Skatteverket mission

Skatteverket carries 5 major missions related to taxation and the population register:

Tax collection: income tax (statlig + kommunal inkomstskatt), corporate tax (bolagsskatt 20.6%), VAT (Moms), social charges (arbetsgivaravgift), customs duties (shared with Tullverket).
Population register: Folkbokföring — management of the national natural person registry, assignment of personnummer (Swedish SSN equivalent, 12 digits).
Company tax validation: VAT registration (F-skatt, A-skatt), validation of organisationsnummer for cross-border transactions.
Control and inspection: tax audit, fraud enforcement, recovery (shared with Kronofogden).
Real-Time Economy programme: driver of the digital transformation of the Swedish tax system (see RTE roadmap).

VAT and organisationsnummer

The Bolagsverket orgnummer ↔ Skatteverket VAT number link is central to the Swedish PEPPOL ecosystem:

orgnummer: assigned by Bolagsverket upon creation (10 digits + Luhn checksum).
VAT number (momsregistreringsnummer): assigned by Skatteverket upon VAT registration. Format SE + 10-digit orgnummer + 01 (12 digits total).
Automatic registration: since 2018, a company registered with Bolagsverket automatically receives its VAT number and F-skattsedel (tax self-payment certificate) from Skatteverket within 5 business days.
Public search: Skatteverket provides the "Sök organisation hos Skatteverket" allowing free verification of whether a VAT number is active.
VIES cross-reference: all active Swedish VAT numbers are published in real time on VIES (European Commission), validable for intra-community reverse charge.

OSS and IOSS

Skatteverket operates the Swedish OSS (One-Stop Shop) and IOSS (Import One-Stop Shop) portals for B2C distance sales:

Regime	Scope	Annual threshold	Declaration
OSS Union	B2C sales of goods and services intra-EU from SE	EUR 10K HT/year (above → OSS mandatory for the target)	Quarterly, end of following month
OSS Non-Union	B2C sales of services by non-EU operators consumed in EU	None	Quarterly
IOSS	B2C imports of goods < EUR 150 from third countries	None (but opt-in)	Monthly, by last day of following month

Sweden 2024 OSS volume: ~SEK 12B VAT collected, ~6,500 registered companies. Sweden IOSS: ~SEK 3.5B VAT, ~1,200 registered intermediaries (Klarna, Amazon Pay, AliExpress, eBay).

Real-time VIES

Skatteverket feeds VIES (VAT Information Exchange System) in near real time for Swedish VAT numbers:

Publication delay: 2-4 hours between VAT registration at Skatteverket and availability in VIES (European Commission).
VIES API wrapper: Skatteverket provides a national REST API that wraps VIES, with OAuth2 authentication (free API key for connected ERPs). Volume ~50M requests/year.
PEPPOL compliance: ERPs connected to the PEPPOL network must validate the recipient VAT number before invoice issuance (SE-R-004 rule), via VIES or Skatteverket API.
European cooperation: Skatteverket actively participates in the European Commission TIM (TNA Implementation Manual) — VIES modernisation programme 2025-2027.

http skatteverket-vat-api.http

# Skatteverket — Validating a Swedish VAT number via public API
# SE VAT format: SE + 12 digits (10-digit orgnummer + 01 suffix)

# Official REST endpoint
GET https://api.skatteverket.se/momsregistreringsnummer/v1/SE556036079301
Accept: application/json
Authorization: Bearer <oauth2-token-Skatteverket>

# Response (200 OK)
{
  "vatNumber": "SE556036079301",
  "active": true,
  "name": "Volvo Personvagnar AB",
  "addressLine1": "Lundby",
  "city": "Göteborg",
  "postalCode": "40508",
  "country": "SE",
  "validFrom": "1995-04-01",
  "validUntil": null,
  "lastUpdated": "2026-05-15"
}

# Bonus: VIES (EU Commission) gateway for intra-EU cross-check
GET https://api.skatteverket.se/vies/v1/SE556036079301
{
  "vatNumber": "SE556036079301",
  "viesValid": true,
  "name": "VOLVO PERSONVAGNAR AB",
  "address": "AVD 50800 LUNDBY HD, 405 08 GOTEBORG",
  "requestDate": "2026-05-21T08:42:13Z",
  "consultationNumber": "WAPIAAAA_X1234567"
}

RTE coordination with DIGG and Bolagsverket

The Real-Time Economy (RTE) programme is led by Skatteverket with close coordination with:

DIGG: technical PEPPOL Authority, provides the transport infrastructure. Weekly meetings between the Skatteverket RTE and PEPPOL DIGG teams.
Bolagsverket: provides company identification (orgnummer ICD 0007), participates in defining invoice enrichment rules (auto-completion of legal address, legal form).
SCB: statistical office, interested in structured invoice data for real-time national accounts.
Riksbanken: central bank, observes ISO 20022 flows (instant payment) that articulate with PEPPOL invoices.

Public Skatteverket APIs

momsregistreringsnummer API: SE VAT number validation, free, OAuth2 client_credentials.
folkbokföring API: personnummer validation (requires BankID authorisation + legitimate purpose).
f-skatt API: validation of a company's F-skattsedel (tax self-payment proof), free.
SKV-services API: tax return filing (VAT declaration, payroll, withholding tax), qualified eIDAS certificate authentication.
VIES API wrapper: intra-EU VAT number validation with 24h local cache.
Developer portal: utvecklare.skatteverket.se with OpenAPI documentation, test sandbox, technical support.

Foundations

Standards

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Tools