VAT in Sweden

The Value Added Tax (VAT) in Sweden is known as Mervärdesskatt (Moms) in their local language.

What are the VAT rates in Sweden?

The VAT rates in Sweden are the following:

• Standard rate: 25%
• Reduced rates: 6% and 12%

Sweden has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.

VAT Rates by goods and services in Sweden

The standard VAT rate is 25%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.

The first reduced VAT rate is 12%. This reduced rate applies to certain food products, hotel accommodations, restaurant and catering services, shoe repair, leather goods, clothing, and bicycles, among others.

In addition, there is a reduced VAT rate of 6%. This reduced rate applies to passenger transport, intellectual property, cultural services (except cinema), books, and newspapers, among others.

Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies.

Finally, some supplies are VAT exempt, such as health services, pharmaceuticals, and financial services, among others.

To confirm the VAT rate applicable to your product or service in Sweden, we recommend that you contact us. 

• Foodstuff
  12%  
• Water supplies
  25%
• Pharmaceutical products
  0%
• Medical equipment for disabled persons
  6%
• Children´s car seats
  25%
• Passenger transport
  6%
• Books
  6%
• Books on other physical means of support
  6%
• Newspapers
  6%
• Periodicals
  6%
• Admission to cultural services (theatre, etc)
  6%
• Admission to amusement parks
  6%
• Pay TV / cable
  25%
• TV licenses
  25%
• Writers / composers
  6%
• Hotel accommodation
  12%  
• Restaurant and catering services
  12%  
• Restaurants
  12%  
• Medical and dental care
  Exempt
• Repair of shoes and leather goods
  6%
• Repair of clothing and household linen
  6%
• Hairdressing
  12%