What is the small business threshold in Sweden?

Businesses with turnover below SEK 120,000 (approx €10,500) per year are covered by the Swedish small-business exemption and don't need to charge or remit VAT.

What goods qualify for 12% in Sweden?

Food, non-alcoholic drinks, hotel stays, restaurant meals, take-away food, cinema, theatre, museums, and domestic passenger transport qualify for 12%.

What goods qualify for 6% in Sweden?

Books, newspapers, magazines, e-books, pharmaceuticals, maps, brochures, and passenger transport by long-distance train qualify for 6%.

When does reverse charge apply in Sweden?

For cross-border B2B services, construction services, scrap metal, mobile phones, computers, gold, and certain electronics. Buyer self-accounts VAT.

How do I register for VAT in Sweden?

Register with Skatteverket. You receive an F-skatteregistrering and momsregistreringsnummer (SE + 12 digits).

What must a Swedish VAT invoice contain?

Supplier details, customer details (if B2B), invoice number, date, description, unit price, VAT rate, VAT amount, and total including VAT.

Home / Blog / Sweden VAT

Sweden VAT (Moms) 2026 — 25% Standard, 12%/6% Reduced

Q: What is the VAT rate in Sweden in 2026?

Sweden's standard VAT rate is 25% (moms). Reduced rates of 12% apply to food and accommodation, and 6% to books, newspapers and passenger transport.

Q: Is Sweden part of OSS?

Yes. Register with Skatteverket for OSS if making B2C cross-border sales above the €10,000 EU-wide threshold.

Sweden applies a 25% standard VAT rate (moms) with reduced rates of 12% and 6% in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

✍️ By: CA Neha Tabassum, Chartered Accountant

2026 VAT Rates at a Glance

Type	Rate	Where it applies
Standard rate (Allmänna moms)	25%	All goods and services not listed under reduced rates
Reduced rate (Minskad moms)	12%	Restaurants, accommodation, domestic passenger transport, cinema, theatre, museums
Reduced rate (Lägsta moms)	6%	Food (temporary, until 31 December 2027), books, newspapers, magazines, e-books, pharmaceuticals, passenger transport

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Use the VAT calculator in Custom-rate mode to compute any amount, or check a Swedish VAT number with the VAT validator.

What Each Reduced Rate Covers

12% Minskad moms

Food and non-alcoholic beverages
Restaurant meals and catering
Hotel accommodation
Domestic passenger transport — bus, tram, metro
Cinema, theatre, museums
Animal feed and fertiliser

6% Lägsta moms

Books, newspapers, magazines — print and digital
Pharmaceuticals — prescription and OTC drugs
Maps and brochures
Long-distance passenger transport — intercity rail

Small Business Scheme

Threshold: turnover below SEK 120,000 (approx €10,500)/year
Effect: no VAT charged, no VAT returns
F-skatt: apply for F-skatteregistrering if you hire subcontractors

VAT Registration

Who: businesses exceeding SEK 120,000, non-Swedish businesses making taxable supplies
Where: Skatteverket
Format: SE + 12 digits

Invoice Requirements

Under Swedish moms law (Mervärdesskattelag), invoices must contain: supplier details, customer details (B2B), unique invoice number, date, description, unit price, VAT rate, VAT amount, total including VAT.

Reverse Charge

Applies for cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and certain electronics. Invoice at 0% VAT with reverse charge reference.

OSS

Sweden participates in EU OSS since July 2021. Register with Skatteverket for B2C cross-border sales above the €10,000 EU-wide threshold. File quarterly returns.

Worked Examples

Stockholm consultant — 25%

SEK 50,000 net at 25%. Gross: SEK 62,500 (VAT: SEK 12,500).

Malmö restaurant — 12%

SEK 30,000 net at 12%. Gross: SEK 33,600 (VAT: SEK 3,600).

B2B to Finland

Reverse charge applies. Invoice at 0% VAT with reverse charge reference.

Worked Example — 6%

Books worth SEK 2,000 net at 6%.

Gross = SEK 2,000 × 1.06 = SEK 2,120 · VAT = SEK 120

How to Use the VAT Calculator

Select Sweden — 25% auto-fills
Choose mode: Add, Remove, or Custom (12%/6%)
Enter amount, click Calculate
Copy or download result

🔒 100% Client-Side Privacy: All calculations run in your browser.

Other Countries VAT Guides

🇩🇪

Ireland VAT 2026

Frequently Asked Questions

What is the VAT rate in Sweden in 2026?

Sweden's standard VAT rate is 25%. Reduced rates of 12% apply to food, accommodation and transport; 6% to books, newspapers and pharmaceuticals.

What is the small business threshold?

SEK 120,000 (approx €10,500) per year. Below this, you don't charge or remit VAT.

What qualifies for 12%?

Food, non-alcoholic drinks, restaurant meals, hotel accommodation, domestic passenger transport, cinema, theatre, museums, animal feed and fertiliser.

What qualifies for 6%?

Books, newspapers, magazines, e-books, pharmaceuticals, maps, brochures, and long-distance passenger transport.

How do I register?

When does reverse charge apply?

Cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and certain electronics. Invoice at 0% VAT.

Is Sweden part of OSS?

Yes. Register with Skatteverket for B2C cross-border sales above the €10,000 EU-wide threshold.

Late payment interest?

RefRänta (reference rate) + 8%. Compensation fee applies. Use the late-payment calculator.

Informational purposes only — not tax advice. Rates sourced from Skatteverket and EUR-Lex. Always confirm with your accountant.