VAT Rates in Sweden
Sweden’s VAT system has different VAT rates for different classifications of goods and services. In the Swedish VAT Act, it is mandated to apply the 25% standard VAT rate and the 6% and 12% reduced VAT rates. It also included in the VAT Act, the classification of goods and services which will be zero-rated and VAT exempt. In Sweden, VAT-exempt supplies indicate that no VAT is charged on the supply and there is no option to claim input VAT.
To get updated regarding all VAT rates in Sweden view our table below.
VAT Rates in Sweden
Taxable supplies involve the supply of goods or services that are subject to various VAT rates, including zero, depending on the classification. Therefore, sellers of goods and services must charge the appropriate VAT rate to collect the correct tax amount which will be paid to the Swedish Tax Authority.
Standard VAT rate |
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| The standard VAT rate is the principal rate of VAT charged on goods and services in a country, which applies to most items, except for specific goods and services that may be eligible for a reduced rate. Some exclusions to the standard rate include items that are considered essential or goods and services that meet specific criteria as described below. | ||||
Rate |
Good or Services |
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| 25% | All other taxable goods and services not taxed with the reduced and zero rates | |||
Reduced VAT rates |
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| Below are some goods and services that may be eligible for a reduced value-added tax (VAT) rate, and are subject to potential modifications: | ||||
Rate |
Good or Services |
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12% |
First Reduced Rate |
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| Food and bottled water, apart from alcoholic drinks and water from a public water supply system | ||||
| Hotels, similar establishments, and camping sites or similar accommodations | ||||
| Sale and importation of certain artworks, collector’s items, and antiques. | ||||
| Some repair services such as bicycles, shoes, leather goods, clothing, and household linen | ||||
6% |
Second Reduced Rate |
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| Printed and electronic media that are primarily informative or educational (excluding those that primarily contain advertisements | ||||
| Live recordings of artistic performances in concert, theater, ballet, etc. | ||||
| Audio newspapers for the visually impaired | ||||
| Products for Braille, sign language, or similar purposes | ||||
| Admission fees to cultural events, such as concerts, theater, circus, opera, ballet, etc. | ||||
| Library services or admission fees to museums that are not publicly supported | ||||
| Admission fees to zoological gardens | ||||
| Grant or transfer of intellectual property rights (excluding photography, advertisements, IT software, movies or videos). | ||||
| Grant or transfer of intellectual property rights to audio or visual recordings of artistic works, including the right to view copyrighted art. | ||||
| Services related to the admission to a sporting event or the practice of a sport when provided by a taxable person. | ||||
| Passenger transportation services | ||||
0% |
Zero rated |
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| Goods or services that are exported | ||||
| Value-added tax is not applicable to the production and distribution of periodical magazines for members of nonprofit organizations, religious communities, or voluntary associations. | ||||
| Aircraft, as well as components and equipment for aircraft, that are intended for use by airlines in international commercial travel and other activities linked to aviation. | ||||
| Ships that are used on the open ocean in addition to the equipment, commodities, and services that are associated with them. | ||||
| Medications that are prescribed by a licensed healthcare provider
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| Human bodily fluids and tissues, including organs, breast milk & blood
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| Bars of gold that are delivered to the central bank of Sweden | ||||
| Goods and services provided to Swedish Armed Forces | ||||
| Goods being shipped to other EU member states within the community | ||||
Exempt From VAT |
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| The supply of property through sales, leases, or rentals under certain conditions. | ||||
| Services related to healthcare, dentistry, and social care as long as they meet specific requirements. | ||||
| Educational services, such as teaching, training, and instruction | ||||
| Financial services except for specific services like investment advice, safekeeping and administration of securities, and management of certain types of funds. | ||||
| Insurance services except for some specific services like motor insurance and travel insurance. | ||||
| Investment gold | ||||
| Live performances of copyrighted works by performing artists, such as musicians or actors | ||||
| Services related to sports, such as coaching, training, or use of sports facilities | ||||
| Print and broadcast media, such as newspapers, books, magazines, and TV/radio broadcasting | ||||
| Certain goods and services, such as legal tender coins and bills (excluding numismatic coins and bills), aircraft fuel, lotteries, betting, gambling, and some burial services. | ||||
| Cost-sharing services | ||||
| Transfers of noncurrent assets, such as property or intellectual property if the transferor could not claim input VAT deduction or refund on their acquisition. | ||||
| Self-supply of goods and services by a municipality | ||||
| Certain imports such as goods for diplomatic or military use, or certain goods imported by individuals for personal use. | ||||
| Goods placed in specific tax warehouses, such as customs warehouses or free zones | ||||
Numerous nations introduced temporary modifications to their VAT rates in response to COVID-19. VAT rate reductions on products and services sold by companies that were particularly hit hard by the pandemic’s economic fallout.
To learn more about the implications of COVID-19 in Sweden and get informed on the latest VAT news visit our Global VAT News page by clicking HERE.
If you wish to get informed about all VAT rates in Europe of VAT rates in the World you can view our dedicated page by clicking on the respective title.
Last Updated: 15/09/2023
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax
