VAT rates and VAT exemption
25%, 12%, 6% or VAT-exempt? Here you can find out about VAT rates on certain goods and services, and how much VAT you should charge when selling them.
The standard rate of VAT is 25%. Most goods and services are charged at this rate, but the reduced rates of 12% and 6% apply in some cases. There are also goods and services that are exempt from VAT.
Artistic activities and sport
Many cultural events are exempt from VAT. Compensation for public dance and music performances is exempt from VAT if you are selling your own performance as an artist. However, you must charge VAT on rights that you sell, and in some cases on sales of artwork.
Dance and acting
VAT exemption
Compensation you receive for public performances as an artist is exempt from VAT. However, this VAT exemption only applies if you sell your own performance as an artist. The purchaser might be an organiser or another party that resells the performance.
For this compensation to be exempt from VAT, you must:
- be a performing artist
- perform for a physical audience
- perform a literary or artistic work protected by the Copyright Act.
VAT exemption applies to all goods and services considered ancillary to your performance, such as travel, hotel rooms, props, lighting and sound equipment. This means you cannot divide your fee into a VAT-exempt part for the actual performance and a VAT-liable part for your expenses.
The VAT exemption does not apply to secondary sales. The performance purchaser must charge 25% VAT on its resale.
6% VAT
You must charge 6% VAT on admission fees to theatre, ballet and similar performances.
If you perform as an artist, but also book the venue and take payment from visitors, you are considered to be the organiser. Then you must also charge 6% VAT on admission fees.
25% VAT
You must charge 25% VAT on:
- mediation if you book artists
- the sale of films for distribution to the general public through DVD or streaming
Sale of certain rights
6% VAT
You must charge 6% VAT if you grant or transfer ownership of copyright for literary or artistic works.
Literary works are divided into the following categories:
- works of fiction
- descriptive works
- maps
- computer programs
Artistic works are divided into the following categories:
- musical works
- theatrical works
- films
- works of art
Literary and artistic works are protected by the Copyright Act.
You must charge 6% VAT if you, as a performing artist, grant or transfer ownership of a copyright to the recording of a work that you perform.
You must charge 6% VAT if you grant or transfer the actual rights to a copyright-protected work. However, the sale of an original artistic work with an inherent financial value – such as a painting – is taxed at the VAT rate applicable to the sale of goods.
In the case of the granting or transfer of rights, 6% VAT applies to all stages of the sales chain. This means you must charge 6% VAT even if you are not the creator of the work in question. The same rule applies regardless of whether you transfer the rights to a private individual, a taxable person (such as a business) or another legal entity.
If an audio or video recording is made of your performance of a literary or artistic work, the granting or transfer of the rights to the recording is subject to VAT. You must therefore charge 6% VAT on compensation you receive from record, film, radio or television companies for the right to reproduce a recording. The same applies to compensation from copyright organisations, such as the Swedish Performing Rights Society (STIM).
25% VAT
You must charge 25% VAT when you grant or transfer the rights to:
- photographs
- advertising productions
- systems or programs for automatic data processing
- films, videograms, or similar recordings containing information
If you sell a physical product along with the rights to the work in question, the transaction can be classified either as a sale of goods or as a sale of rights. You must therefore determine the type of sale in question. If a buyer purchases a product in order to obtain the rights to a literary work such as a manuscript, the entire sales transaction should be regarded as a transfer of rights. In this case, you must charge 6% VAT.
Rights to copyright-protected works (Legal guidance in Swedish)
External link.
Sports activities
6% VAT
You must charge 6% VAT on:
- sports or physical training activities carried out by the Swedish Sports Confederation’s (“Riksidrottsförbundet”) member organisations
- weight training, jazz dance, aerobics, workout sessions and martial arts
- harness and thoroughbred horse racing activities connected with the Swedish Trotting Association (“Svensk Travsport”) or the Swedish Horseracing Authority (“Svensk Galopp”)
- ski-lift transport
- admission fees for sporting events
- participation fees for sports competitions
- services that are closely related to, or necessary for, the practice of sport in a sports facility (such as access to equipment, or rental of swimsuits, towels, skates and rackets through the sports services provider)
These services are exempt from VAT if they are sold by the state, a municipality or a non-profit association that does not carry out economic activities.
The Swedish Sports Confederation's member organisations External link.(in Swedish)
Works of art
VAT exemption
As an artist, you can choose to sell your own artworks without charging VAT on them if the taxation basis amounts to less than SEK 300,000 for a particular financial year. Your taxation basis is the amount on which you calculate VAT.
You can apply to the Swedish Tax Agency for voluntary VAT registration even if your taxation basis amounts to less than SEK 300,000. The Swedish Tax Agency’s decision is valid until the end of the second year following the year in which the decision was reached.
6% VAT
You must charge 6% VAT if you sell the rights to your artwork – regardless of your sales volumes. The SEK 300,000 threshold does not apply in such cases.
12% VAT
You must charge 12% VAT if you sell works of art - regardless of whether you are, for example, an artist selling your own works of art or if you are an intermediary, such as a gallery, selling other people's works of art. It also does not matter what form of business you have when selling works of art, such as a sole proprietorship or a limited company (Ltd).
If you sell your own works of art, and your sales exceed SEK 300,000 in a particular financial year, you must pay VAT on the whole amount you have made in that year. You must report 12% VAT on the taxation basis for all sales of works of art during the financial year in question. This also applies to sales on which you have not charged your customers VAT.
If you buy works of art from a seller in another EU country, you must report output VAT at 12% on your purchases in your VAT return. This rule applies if the purchases fulfil the regulatory requirements for reverse-charge liability on EU trade.
If you import works of art, collectors' items or antiques from a country outside the EU, you must report output VAT at 12% on your purchases in your VAT return. The same applies if you import collectibles and antiques.
Reduced tax rate on works of art (Legal guidance in Swedish) External link.
25% VAT
If you apply the special scheme on profit margin taxation when you buy and sell works of art, you must calculate the VAT rate on the profit margin at 25%. To use the special scheme on profit margin taxation, you must have purchased the work of art from someone who was not entitled to deduct VAT on their purchase of the work of art, such as a private individual.
Music
VAT exemption
Compensation you receive for public performances as an artist is exempt from VAT.
Your compensation is VAT-exempt if you:
- are a performing artist
- perform for a physical audience
- perform a literary or artistic work protected by copyright law
VAT exemption applies to all goods and services considered ancillary to your performance, such as travel, hotel rooms, props, lighting and sound equipment. This means you cannot divide your fee into a VAT-exempt part for the performance and a VAT-liable part for other expenses.
The full amount of compensation for an event such a dance orchestra performance is exempt from VAT. Even if the orchestra invoices the organiser separately for the hire of instruments and equipment, VAT exemption also covers the rental cost.
However, this VAT exemption only applies if you are an artist selling your own performance. The purchaser could be an organiser or another party that resells the performance.
The VAT exemption does not apply to secondary sales. The performance purchaser must charge 25% VAT on its resale.
6% VAT
You must charge 6% VAT on:
- sheet music
- admission arrangements made by the organiser for concerts or similar performances
- compensation you receive when your performance is recorded – in a studio, or for film or TV, for example – if you sell the audio and video rights to the performance at the same time
- sales of copyright to songs or pieces of music
If you perform as an artist, but also book the venue and take payment from visitors, you are considered to be an organiser. Then you must charge 6% VAT on the admission fees.
If a restaurant charges a special fee for a concert it has organised on its premises, VAT must be charged at 6% on the concert admission fee. The same applies to concerts held in amusement parks and similar venues.
Restaurant services and entertainment (Legal guidance in Swedish) External link.
25% VAT
You must charge 25% VAT:
- intermediation if you book artists
- sales of recorded music, including downloaded music and records, CDs, etc.
- streaming
Books, admission fees and museums
Lending of library books and periodicals is normally exempt from VAT. However, if you sell books or periodicals, you must charge VAT. You must charge VAT on admission fees to cultural events and zoos. However, museum admission fees are exempt from VAT in the case of museums operated by the state or a region or municipality.
Libraries
VAT exemption
Library fees charged for books, periodicals, films, etc. may be exempt from VAT.
These fees are VAT exempt if the library is:
- operated by the state, a region or a municipality
- supported by the state, a region or a municipality on a regular basis and to a significant extent
Libraries must not charge VAT on copies of books. The provision of copies or similar ordered by the library from the National Archives is also exempt from VAT. The same rule applies to the provision of a library's own copies of parish registers for genealogy and other purposes.
Overdue fees and replacement fines for lost books are considered as damages, and are therefore not subject to VAT. This rule applies regardless of which party operates or supports the library service.
6% VAT
You must charge 6% VAT if your library service is not operated or supported by the state, a region or a municipality.
Books, periodicals, sheet music, maps, etcetera
VAT exemption
You must not charge VAT on:
- organisational publications issued at least four times a year
- membership newsletters or staff magazines issued at least four times a year (if you sell the publication to non-members, publishers or employees, you must charge 6% VAT)
- advertising space in organisational publications, membership newsletters or staff magazines. This rule also applies if you sell part of a particular edition of a membership newsletter or staff magazine to someone who is not a member, publisher or employee.
Periodical publications (Legal guidance in Swedish) External link.
6% VAT
You must charge 6% VAT on:
- books, brochures, leaflets and similar products, including single-page publications
- newspapers and periodicals regardless of the subject matter (newspapers and weekly publications, for example)
- electronic products comparable to printed publications (such as e-books and e-journals)
- children's picture books and drawing or colouring books
- sheet music
- maps, such as atlases, wall maps and topographic maps
- books, newspapers and other publications reproduced in audio format on CDs or other technical media
However, if the above products consist entirely or mainly of advertising, you must charge 25% VAT on them.
25% VAT
You must charge 25% VAT on:
- construction drawings
- posters
- postcards
- calendars
- notebooks
Electronically distributed products (Legal guidance in Swedish) External link.
Admission fees charged for zoos, concerts and other performances
6% VAT
You must charge 6% VAT on admission fees for:
- concerts
- circuses
- theatre productions
- opera productions
- ballet productions
- magic shows
- revues
- musicals
- zoos
If an admission fee includes access to several events or venues with different VAT rates, you must specify the taxation basis (i.e. the amount on which VAT is calculated) separately for each rate when you report the output VAT. For example, a common admission fee for entry to a zoo and an amusement park could be subject to 6% and 25% VAT respectively.
Museums
VAT exemption
Museum operations are VAT exempt if they are:
- run by the state, a region or a municipality
- supported by the state, a region or a municipality on a regular basis and to a significant extent
6% VAT
Museums must charge 6% VAT on:
- admission fees
- guide fees
- programmes and catalogues for their own activities
- compensation for touring exhibitions
If you sell souvenirs at a museum, you must charge 25% VAT on them. If you operate a restaurant at a museum, you must charge 12% VAT on food and non-alcoholic drinks, and 25% VAT on spirits, wine and strong beer.
Food and restaurants
You must always charge VAT when selling food, including meals and drinks in a restaurant or catering business. Special rules apply to food and drinks included in conference arrangements.
Food
12% VAT
You must normally charge 12% VAT if you sell food.
Food includes all processed or unprocessed substances or products intended for human consumption.
The following are also classified as foods:
- substances intentionally added to foods during production, preparation or processing
- non-alcoholic drinks, low-alcohol beer and medium-strength beer
- bottled or canned drinking water
- chewing gum
- milk (including milk sold to a dairy)
- grain (including grain sold to a milling business)
25% VAT
You must charge 25% VAT on the following:
- tap water for drinking
- spirits, wine, and beer with an alcohol content higher than medium-strength beer
You must also charge 25% VAT on the following items, which are not classified as foods:
- animal feed
- live animals (except live oysters and shellfish sold as food)
- tobacco and tobacco products
- medicines (medicines dispensed on the basis of prescriptions or sold to hospitals may be VAT exempt)
- residual substances and foreign matter
Restaurant and catering services
12% VAT
You must normally charge 12% VAT if you sell restaurant and catering services. Restaurant and catering services include selling food or drink on your own premises or someone else’s premises, along with associated services such as table setting, serving, and dish washing.
If your catering business handles food transport, this is considered to be included in the catering services and is therefore subject to 12% VAT.
25% VAT
You must charge 25% VAT on:
- spirits, wine, and strong beer
- drinks containing spirits
- meals and refreshments included in conference arrangements
Conference arrangements are regarded as a service, even if the venue, staff, technical equipment, refreshments, and meals are included. When breakfast is provided in conjunction with accommodation, this is generally not included in conference arrangements and, is taxed separately at 12% VAT.
If a restaurant or catering service includes spirits, wine or strong beer in addition to food, the VAT basis must be divided into 12% and 25% VAT.
Premises, accommodation and camping
You must not charge VAT when selling or renting a property. However, you may choose to charge VAT if, as a business owner, you rent premises to another business owner that conducts VAT-liable activities on these premises. Renting of hotel rooms, pitches on campsites or similar is always VAT liable.
Camping
12% VAT
You must charge 12% VAT when renting caravan pitches, tent pitches or simple cabins as part of a camping operation.
This rate also applies to electricity, showers and other amenities normally included in the camping fee.
Different VAT rates may apply to goods or services that are not included in the camping fee. The applicable VAT rate depends on the specific goods or services provided.
25% VAT
You must charge 25% VAT on:
- guest harbour operations
- rental of parking stands for winter storage of caravans and boats, for example
Property rentals and sales
VAT exemption
The sale or rental of property is VAT exempt.
However, you may choose to charge VAT on rentals by applying the rules on voluntary VAT registration. You can do this if, as a business owner, you rent premises to another business owner that conducts VAT-liable activities. In this case, you must charge 25% VAT on the rent.
Renting out premises or facilities for sports activities can be considered as either a VAT-exempt property rental or a VAT-liable sports service, depending on the arrangement.
Property rental and voluntary VAT registration External link. (in Swedish)
Sports premises and facilities (Legal guidance in Swedish) External link.
Room rentals, hotels and similar services
12% VAT
You must normally charge 12% VAT on room rentals in hotels, guesthouses, hostels or similar operations.
The 12% VAT rate also applies to certain other services closely related to room rentals, such as breakfast, parking, telephony, bathing, sauna facilities and laundry, provided these are included in the price of the room. Goods or services that are not included in the room price, but are offered for an additional charge, must be taxed separately according to the applicable VAT rate.
25% VAT
Conference arrangements and the services included are not classified as room rentals. These are therefore subject to 25% VAT.
Accommodation and breakfast for conference participants are subject to 12% VAT.
Transport
You must charge VAT on transport services within Sweden. Various VAT rates apply to passenger and freight transport. Specific rules may apply to travel services sold within the EU.
Train, air, bus and taxi transport services within Sweden
6% VAT
You must normally charge 6% VAT on train, air, bus and taxi passenger transport within Sweden.
However, you must charge 25% VAT on freight transport services within Sweden.
The VAT margin scheme may be applicable when selling travel services within the EU that include goods and services purchased from other businesses.
Tour operators’ margin scheme External link.(in Swedish)
Invoicing for travel expenses
If you need to charge customers for travel expenses connected with goods or services that you have sold to them, you must charge VAT at the same rate on all travel, goods and services. Compensation you charge your customer for travel expenses is considered part of the cost of the goods or services you have sold. This applies even if you have paid 6% VAT on the travel yourself.
Example
Janne works as a consultant. His customer must pay the travel expenses that Janne incurs in carrying out his consulting assignment. 25% VAT applies to consulting services. When Janne invoices his customer for consulting services and travel expenses, he must therefore charge 25% VAT on the total invoice amount
Healthcare, education and social care
Some healthcare services are subject to VAT, while others are VAT exempt. Dentistry and social care are VAT exempt. If you sell training or education services, you might make both VAT-liable and VAT-exempt sales.
Healthcare services
If you provide healthcare-related services, in some cases you might make both VAT-liable and VAT-exempt sales.
VAT exemption
You must not charge VAT on healthcare services if:
- they constitute measures for the medical prevention, investigation or treatment of diseases, physical impairments or injuries, or they constitute maternal or childbirth care, and they relate to hospital care
- they do not relate to hospital care, but otherwise fulfil the criteria outlined above and are carried out by a licensed practitioner (such as a pharmacist, occupational therapist, audiometrist, midwife, biomedical analyst, dietician, physiotherapist, chiropractor, speech therapist, medical doctor, naprapath, optician, psychologist, psychotherapist, pharmacy dispenser, radiographer, medical physicist, nurse, dental hygienist or dentist)
Examples of VAT-exempt healthcare services include:
- general health checks
- examination, diagnosis or treatment carried out by a doctor
- mammography
- antenatal care
- relationship counselling
- vaccinations
The following goods and services are not classified as medical care measures, but are VAT exempt:
- medical foot care
- checks and analyses of samples taken as part of medical care
- ambulance services
- pharmaceuticals sold to hospitals, or dispensed on the basis of prescriptions
Which services are covered by the exemption? (Legal guidance in Swedish) External link.
25% VAT
You must charge 25% VAT on healthcare-related goods and services that are not VAT exempt, such as:
- outsourcing of healthcare professionals
- beauty care
- cosmetic treatments or operations that are not carried out for medical reasons as outlined above
- general recreation and wellness activities
- general nutrition advice for weight loss (nutrition advice given to treat a diagnosed illness or injury may constitute VAT-exempt healthcare if it is provided at a hospital, or by a licensed practitioner)
- massage for muscle relaxation and enhanced wellbeing (massage given to treat a diagnosed illness or injury may constitute VAT-exempt healthcare if it is provided at a hospital, or by a licensed practitioner)
- complementary and alternative treatments such as aromatherapy, Rosen Method Bodywork, Vacusac treatment (vacuum therapy) and various types of healing
- vision aids such as glasses
- assessments and reports relating to driving licence and pension issues
- pharmaceuticals that are not VAT exempt, as outlined above
- naturopathic remedies
- care of animals
VAT liability applies even if the goods or services are provided in a hospital or by a licensed practitioner.
Orthopedic engineers can be specially licensed to practise within the healthcare system, but sales of goods or services as part of their own business operations are still VAT liable.
VAT on outsourcing of healthcare professionals External link.(in Swedish)
Occupational healthcare
Businesses that sell occupational healthcare services often carry out both VAT-liable and VAT-exempt activities.
Examples of VAT-exempt healthcare are health checks and vaccinations.
Most preventive working environment activities are VAT liable. Examples of these include seminars and measures to improve ergonomics.
Social care
VAT exemption
Social care services are VAT exempt if they involve social activities performed by the state, municipalities, regions, or businesses recognised as organisations of a social nature. Such organisations include those providing childcare, elderly care, support for individuals with disabilities, and similar services.
Examples of VAT-exempt social care services:
- services for which a municipality is responsible under the Social Services Act, for example
- child care for which a municipality is responsible under the School Act
- support and financial assistance for people with severe disabilities for whom the state is responsible under Act Concerning Support and Service for Persons with Certain Functional Impairments
- prison and probation services for which the state is responsible
25% VAT
You must charge 25% VAT on services you sell separately such as cleaning, laundry, food preparation and purchasing.
Dental care
VAT exemption
Dental care aimed at preventing, investigating or treating oral diseases, impairments or injuries is VAT exempt.
Dental prosthetics (such as bite guards) and related services are also VAT exempt when provided by dentists or dental technicians.
25% VAT
You must charge 25% VAT on dentistry-related goods and services that are not VAT exempt, such as:
- outsourcing of healthcare professionals
- toothbrushes, dental floss and similar products
- beauty care
- cosmetic treatments or operations
- care of animals
VAT on outsourcing of healthcare professionals External link.(in Swedish)
Education
If you sell training or education services, you might make both VAT-liable and VAT-exempt sales.
VAT exemption
The following educational services are VAT exempt:
- Primary, secondary, and higher education organised by the state, a region, a municipality, or an educational provider recognised by the state, a region, or a municipality.
- Education providing entitlement to student aid under the study support legislation or certain government grants.
By an educational provider recognised by the state, a region, or a municipality, we mean an independent VAT-exempt education provider. For education to be considered independently provided, the following criteria must be fulfilled:
- The seller provides education and training from its own organisational structure. This means that the seller runs course(s) on its own premises or via its own digital platform, using its own equipment and staff.
- The seller has overall responsibility for its course(s).
- The seller can choose when to offer its course(s).
- The seller determines which students can take the course(s).
To determine whether a seller is providing VAT-exempt education, it is necessary to clarify whether the business is providing education independently and that it is covered by the VAT exemption. The provision of services by a subcontractor is not normally VAT exempt.
Sales that are part of a course
If you provide goods and services as part of a course, these might also be VAT exempt.
25% VAT
You must charge 25% VAT if you sell VAT-liable information and educational services.
Examples of VAT-liable educational services include:
- contracted training, i.e. where the client decides on the individuals to be trained (e.g., staff training), and the training is not part of a VAT-exempt course run by the client
- education provided by a party that is not recognised by the state, a region or a municipality, such as private driving lessons
- employment training for individuals, decided on by the Swedish Public Employment Service (“Arbetsförmedlingen”)
Hiring out a teacher to an upper-secondary school, for example, is VAT-liable. In this case, you must charge 25% VAT.
Repairs
In order to encourage more people to repair and modify manufactured goods, a lower VAT rate applies to the repair of certain items.
Repairs of bicycles, shoes, leather goods, clothing and household linen
12% VAT
You must charge 12% VAT on bicycle, shoe, leather goods, clothing and household linen repair services.
Certain repair services (Legal guidance in Swedish) External link.
Banking, insurance and securities
Banking and financial services, insurance services and securities trading are generally VAT exempt. Certain services associated with this category are VAT liable, such as the rental of safety deposit boxes.
Banking and financial services
VAT exemption
You must not charge VAT on:
- lending and borrowing
- payment mediation
- currency exchange
- credit mediation
25% VAT
You must charge 25% VAT on:
- notary services
- debt collection services
- administrative services related to factoring
- rental of safety deposit boxes
Insurance services
VAT exemption
You must not normally charge VAT if you sell or mediate insurance services.
However, there are some exceptions. One example is car rental, if insurance is included in the cost and is not optional. In this case, you must charge 25% VAT.
Securities trading
VAT exemption
Securities trading is VAT exempt if you:
- provide and mediate shares and other securities
- manage investment funds under the legislation on investment funds, and special funds under the legislation on managers of alternative investment funds
If you do not know which VAT rate applies
If you cannot find the item or service you are looking for in the information on this page, it is probably subject to 25% VAT.
If you are still unsure, you are welcome to contact us.
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