What are the Swedish VAT (moms) rates for different goods and services?

Getting the right moms rate is one of the most practically important compliance tasks for Swedish businesses. Charging the wrong rate — too high or too low — creates problems: overcharging damages customer relationships, undercharging creates a liability to Skatteverket.

25% standard rate

The 25% standard rate applies as the default to all goods and services unless specifically listed in a lower rate category. Key inclusions: - Professional services (consulting, legal, accounting, IT) - SaaS and software licences - Electronics and computers - Clothing and fashion - Alcohol (all types) - Cosmetics and beauty products - Commercial rent (where the landlord has opted into moms) - Marketing and advertising services - Financial services (if not specifically exempt) - Energy (electricity, gas)

12% reduced rate

The 12% reduced rate applies to a specific list of goods and services. Key inclusions: - Food and non-alcoholic beverages (supermarket food, takeaway food, drinks) - Restaurant and catering services (food and non-alcoholic beverages consumed on or off premises) - Hotel accommodation and bed and breakfast - Camping sites - Passenger transport (not covered by 6% category) - Repair of bicycles, shoes, clothing, and leather goods - Admission to swimming pools, zoos, and museums (some categories)

Note: alcohol served in a restaurant is 25%, not 12%, even though food served at the same table is 12%. This distinction catches many business owners.

6% lower reduced rate

The 6% lower reduced rate applies to a more limited list: - Newspapers and periodicals (print and digital) - Books (print and digital, including audiobooks) - Cultural events: concerts, theatre, opera, cinema - Sporting event admission (spectator sports) - Fitness and sporting activities for participants - Public transport: bus, train, metro, ferry within Sweden - Taxi and private hire (passenger transport) - Sheet music and maps

0% zero rate (export and intra-EU)

Exports outside the EU: zero-rated moms on the sale. The Swedish business charges no moms and can reclaim all ingående moms on costs. Export documentation must be maintained.

Intra-EU B2B supplies: zero-rated when the customer is VAT-registered in another EU country. The customer self-assesses VAT under the reverse charge. The Swedish supplier must report these sales on the EC List (Periodisk sammanställning) and verify the buyer's EU VAT number.

Exempt (momsbefriad)

Some supplies are exempt from moms — not zero-rated. Exempt businesses cannot charge moms and cannot recover ingående moms on their costs. Key exempt categories: - Financial and insurance services - Healthcare and medical services - Education and training provided by certified institutions - Social services - Most postal services

Common rate confusion areas

Food vs alcohol: food at 12%, alcohol at 25% even in the same restaurant transaction.

Hairdressing: personal services = 25% (not 12% despite being a service). Hair repairs on wigs = 12%.

Fitness: gym membership where the customer participates in sport = 6%. Personal training where you coach = 25%.

Digital books vs physical books: both 6%.

Hotel breakfast: part of hotel rate (12%) even though standalone restaurant would also be 12%.

Reclaiming ingående moms

For most moms-registered businesses fully engaged in taxable activities, ingående moms on all business costs is fully recoverable. Exceptions where ingående moms is NOT recoverable: - Entertainment and representation costs (since 2017, zero recovery) - Private-use proportion of mixed-use items (cars, phones, etc.) - Costs directly attributable to exempt supplies