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Different VAT rates

A VAT rate of 25 percent applies to almost all the goods and services you sell. But there are exceptions. For some goods and services, you must charge 12 or 6 percent instead of 25 percent. In some cases, you do not charge VAT at all.

A VAT rate of 12 percent applies to e.g. foodstuffs, restaurant visits, hotels and works of art sold by the artist him/herself.

A VAT rate of 6 percent applies to e.g. newspapers, books, passenger transport (travel by taxi, bus, air and train) in Sweden, concerts, etc. The 6 percent VAT rate often (but not always) applies in the cultural sector.

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 you conduct what is known as mixed activities in your company (i.e. both VAT-taxable and VAT-free activities), you can only deduct input VAT on purchases for the part of your business that is subject to VAT.

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