Published 11/4/2026
According to chapter 10, paragraph 69, section 1 of the Swedish VAT Act, there is an exemption regarding VAT for supplies to vessels operating on the high seas. These regulations are an adaptation to the EU VAT Directive.
In order for the supply of goods and services relating to vessels to be exempt from Swedish VAT, the vessel must a) be used for carrying paying passengers or for commercial, industrial, or fishing activities, and b) be used mainly on the open seas, which in the view of the Swedish Tax Agency means water outside a country's territorial waters. Both of these conditions must be met.
According to the Swedish Tax Agency's binding ruling dated 2023-06-09 Dnr 8-2376811, a vessel is considered to be used mainly on open seas if more than 50 percent of the total number of voyages made by the vessel during a calendar year to some extent takes place on open sea. Correspondingly, this applies if more than 50 percent of the total number of nautical miles a vessel travels during a year actually take place on open sea. It is sufficient for the vessel to travel mainly on the open sea according to either of these calculation methods for the tax exemption to apply.
It is important that Ports of Stockholm (Stockholms Hamnar), has the correct information at all times regarding which vessels meet the tax authority's requirements for VAT exemption. It can be assumed that a vessel that has been used mainly on the open seas during the previous year is considered to meet that requirement during the current year as well. Therefore, if there has been no change in usage during the current year, you may base your assessment on how the vessel was used during the previous year.
Please fill out the form below. If the conditions change and are no longer met for a vessel, we kindly ask you to contact us immediately.