RateNest

EU member state

Sweden VAT

Sweden charges 25% standard VAT, 12% on food and hotel accommodation, and 6% on books, newspapers, passenger transport, and many cultural events. Prices in consumer settings are advertised including VAT. Invoices to businesses show moms separately, usually in Swedish kronor.

Reduced

6%

Books, newspapers, transport, and cultural events.

Reduced

12%

Food and restaurant meals, and hotel accommodation.

Standard

25%

Most goods and services.

Net to gross

Sweden page

Net

SEK 100.00

VAT

SEK 25.00

Gross

SEK 125.00

Most goods and services. Rounded to cents. Not tax advice.

Invoice at this rate

When the rate changed

  1. 1 Jan 2016 – now6% Reduced. Books, newspapers, transport, and cultural events.
  2. 1 Jan 2012 – now12% Reduced. Food and restaurant meals, and hotel accommodation.
  3. 1 Jan 1990 – now25% Standard. Most goods and services.

Freelance VAT notes

Sweden is 25% standard. Reverse charge is common on EU B2B services. Consumer digital sales can need destination rates via OSS.