Guide for manufacturers

How to export to Sweden and the other Nordic countries

Shipping goods to Sweden from another EU country is simpler than most exporters expect: no customs duties and, in business-to-business sales, the buyer usually accounts for the VAT. Norway is the exception. This guide covers the practical side; for finding customers, read how to sell in Sweden.

Updated 19 October 2026 · Fractio, Gothenburg

1. Sweden, Denmark, Finland and Norway compared

CountryEU memberCurrencyStandard VATCustoms from Portugal
SwedenYesSwedish krona (SEK)25 %No customs duties (EU single market)
DenmarkYesDanish krone (DKK)25 %No customs duties (EU single market)
FinlandYesEuro (EUR)25.5 %No customs duties (EU single market)
NorwayNo (EEA)Norwegian krone (NOK)25 %Customs declaration needed; Norway is outside the EU customs union

VAT rates from Skatteverket, Skattestyrelsen, Vero and Skatteetaten. Check the current rate before you price.

2. VAT and invoicing

3. Norway: customs

Norway belongs to the European Economic Area but not to the EU customs union. Goods from the EU need an export declaration and a Norwegian import declaration, and Norwegian VAT (25 %) is due on import. Norwegian Customs (Tolletaten) explains the steps. Many exporters use a forwarder or a Norwegian distributor that handles import.

4. Documentation and product rules

5. Export checklist

  1. Confirm the buyer’s VAT number in the EU VIES system before you invoice without VAT.
  2. Agree Incoterms and who arranges transport.
  3. Agree currency, payment terms and credit checks.
  4. Prepare product documentation in English and, where needed, in the local language.
  5. For Norway, agree who handles customs and import VAT.
  6. Keep proof of transport for every intra-EU delivery.

Questions

Do I pay customs duties when exporting from Portugal to Sweden?
No. Sweden and Portugal are both in the EU single market, so goods move without customs duties.
Do I charge VAT when I sell to a Swedish company?
Usually not. In business-to-business sales of goods to a VAT-registered company in another EU country, the buyer accounts for the VAT (reverse charge). Check the buyer’s VAT number first.
What is the VAT rate in Sweden?
The standard rate is 25 %. Reduced rates apply to some goods and services (source: Skatteverket).
Is exporting to Norway different?
Yes. Norway is outside the EU customs union, so you need customs declarations and Norwegian import VAT applies.
Which currency should I quote in?
Some buyers accept euro, but Swedish, Danish and Norwegian distributors price in their own currency. Agree who carries the currency risk.

Sources

  1. European Commission, Your Europe – Cross-border VAT
  2. Skatteverket (Swedish Tax Agency) – VAT rates
  3. Skattestyrelsen (Danish Tax Agency) – VAT
  4. Vero (Finnish Tax Administration) – Rates of VAT
  5. Skatteetaten (Norwegian Tax Administration) – VAT rates
  6. Tolletaten (Norwegian Customs) – Goods
  7. EUR-Lex – Regulation (EU) 2017/745 on medical devices (MDR)
  8. Läkemedelsverket (Swedish Medical Products Agency)
  9. Eurostat – International trade in goods

Rates and rules change. Check the official source before you price or invoice. Checked on 19 October 2026.