Different VAT rates

For some goods and services, you must instead charge 12 or 6 percent. In some cases, you do not charge VAT at all.

• A VAT rate of 12 percent applies to e.g. foodstuffs, restaurant services at restaurants and cafés, hotels and camping.
• A VAT rate of 6 percent applies to e.g. newspapers, books, passenger transport (travel by taxi, bus, air and train) in Sweden, and concerts.
• From 1 April 2026 the VAT rate on foodstuffs is 6 percent. Take-away food is also considered foodstuffs. The VAT rate for restaurant services remains 12 percent.

Different VAT rates on the Swedish Tax Agency's website

VAT-free activities

Some sectors are exempt from VAT altogether. Goods and services that are exempt from VAT include healthcare, dental care, social care, school activities and banking and insurance services.

Mixed activities

If your company has what is known as mixed activities (i.e. both VAT-liable and VAT-exempt operations), you can only deduct input VAT on purchases to the one that is subject to VAT.

Purchasing goods or services for the company at the Swedish Tax Agency (in Swedish)