1. Sweden, Denmark, Finland and Norway compared
| Country | EU member | Currency | Standard VAT | Customs from Portugal |
|---|---|---|---|---|
| Sweden | Yes | Swedish krona (SEK) | 25 % | No customs duties (EU single market) |
| Denmark | Yes | Danish krone (DKK) | 25 % | No customs duties (EU single market) |
| Finland | Yes | Euro (EUR) | 25.5 % | No customs duties (EU single market) |
| Norway | No (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
- When you sell goods to a VAT-registered business in another EU country, the buyer normally accounts for the VAT in its own country (reverse charge). Your invoice shows the buyer’s VAT number and no VAT. Details: European Commission, Your Europe.
- You report these sales in your recap statement (EC Sales List) in your own country.
- If you hold stock in Sweden or sell to consumers there, other VAT rules apply and you may need to register; check with Skatteverket or your adviser.
- Agree the currency early. Some Swedish buyers accept offers in euro, but distributors price in SEK and carry the currency risk unless you agree otherwise.
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
- EU product rules apply in Sweden, Denmark and Finland, and largely in Norway through the EEA Agreement.
- Medical devices need CE marking under Regulation (EU) 2017/745 (MDR). The Swedish authority is Läkemedelsverket.
- Prepare technical data sheets, declarations of conformity and safety data sheets in English. User-facing labels and instructions may need the local language, depending on the product rules.
- For trade statistics by product code, use Eurostat’s international trade in goods database.
5. Export checklist
- Confirm the buyer’s VAT number in the EU VIES system before you invoice without VAT.
- Agree Incoterms and who arranges transport.
- Agree currency, payment terms and credit checks.
- Prepare product documentation in English and, where needed, in the local language.
- For Norway, agree who handles customs and import VAT.
- 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
- European Commission, Your Europe – Cross-border VAT
- Skatteverket (Swedish Tax Agency) – VAT rates
- Skattestyrelsen (Danish Tax Agency) – VAT
- Vero (Finnish Tax Administration) – Rates of VAT
- Skatteetaten (Norwegian Tax Administration) – VAT rates
- Tolletaten (Norwegian Customs) – Goods
- EUR-Lex – Regulation (EU) 2017/745 on medical devices (MDR)
- Läkemedelsverket (Swedish Medical Products Agency)
- Eurostat – International trade in goods
Rates and rules change. Check the official source before you price or invoice. Checked on 19 October 2026.