# What are the Swedish VAT (moms) rates for different goods and services? Last updated: 1 June 2026 Country: Sweden Category: VAT **Quick answer:** Sweden has three moms rates: 25% standard (most goods and services), 12% reduced (food, restaurant meals, hotel accommodation, bicycle and clothing repairs), and 6% lower reduced (newspapers, books, cultural events, sporting events, public transport). Exports are zero-rated. ## Detailed explanation 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 Source: https://www.skatteverket.se/foretagochorganisationer/moms/momssatser.html ## Real-world examples ### Restaurant invoice with mixed rates A restaurant bills a business dinner: food and non-alcoholic drinks SEK 800 (12% moms = SEK 96), wine SEK 400 (25% moms = SEK 100). Total invoice: SEK 1,396 (SEK 1,200 net + SEK 196 moms). The restaurant must show each rate and amount separately on the invoice. ### Software company selling to consumers A Swedish SaaS company charges SEK 299/month for its software subscription. This is 25% moms: the price could be stated as SEK 239.20 ex moms + SEK 59.80 moms = SEK 299 inc moms. Or SEK 299 inc moms. For consumer-facing prices, the moms-inclusive price must be prominently displayed. ### Publisher selling print and digital books A publisher sells print books and ebooks. Both are 6% moms. A hardback at SEK 300 includes SEK 16.98 moms (6%). An ebook at SEK 100 includes SEK 5.66 moms (6%). The publisher recovers all ingående moms on printing, paper, and digital distribution costs at their respective rates. ## Common mistakes to avoid - Charging 25% on restaurant food when it should be 12%: this is the most common moms rate error in the Swedish hospitality sector - Applying 12% to alcohol served in a restaurant: alcohol is always 25% regardless of context - Applying 25% to digital books or newspapers: these are 6% - Applying 12% to personal fitness training (coaching): this is 25%, not 6% (6% applies to sporting activities where participants exercise themselves) ## Frequently asked questions ### What moms rate applies to takeaway food in Sweden? 12%. All food (including takeaway and delivery) is subject to the 12% reduced rate. Alcohol remains 25% even if taken away. ### Is consulting subject to Swedish moms? Yes, professional consulting services (management, IT, legal, financial consulting) are subject to the standard 25% moms rate for Swedish B2C and domestic B2B transactions. ### What moms rate applies to a hotel stay? 12%. Hotel accommodation, including breakfast bundled into the rate, is subject to 12% moms. Conference room hire at the hotel is 25%. ### Is there moms on rent? Commercial property rent is generally moms-exempt unless the landlord has registered for voluntary moms (frivillig skattskyldighet). Most landlords do opt in for commercial tenants. Residential rent is always exempt. ### What rate applies to gym membership? 6%. Admission to sporting activities where the customer participates is 6%. This includes gym membership, swimming pool entry, and sports club fees. ## Practical tips - Use Skatteverket's online rate checker tool (momsbroschyren) when uncertain about a specific product or service: the list is exhaustive and regularly updated - Always show the moms rate and amount separately for each rate on B2B invoices: this is a legal requirement and helps clients reconcile ingående moms correctly - Train your invoicing software to map product/service categories to the correct moms rate: human rate selection is error-prone at scale - Review your moms rates annually: Skatteverket occasionally reclassifies specific categories, and changes from the 2017 representation rule changes are a reminder that the landscape can shift ## Related questions - [When do I need to register for moms (VAT) in Sweden?](https://accounts-os.com/se/questions/moms-registration-sweden-se)