VAT rates on goods and services

A VAT rate of 6% normally applies to the following goods:

• books, brochures, booklets and similar publications, including single-page items
• newspapers and periodicals regardless of topic (such as news and weekly publications)
• electronic products comparable to printed publications (such as e-books or e-newspapers)
• picture, drawing or colouring books for children
• musical notation
• maps, such as atlases, wall maps and topographical maps
• books, newspapers and other publications reproduced on CD or other technical media

The 6% rate applies on condition that the publication is not made up entirely or mainly of advertising. For such publications, a VAT rate of 25% applies.

25%

A VAT rate of 25% applies to the following:

• construction drawings
• posters
• postcards

VAT exempt

The following are VAT exempt:

• publications from special-interest organisations, such as organisations involved in party political, environmental, religious or sobriety issues, with at least four issues per year
• membership bulletins or staff magazines with at least four issues per year

If you sell these publications to people who are not members, publishers or employees, the VAT rate is 6%.

A VAT rate of 12% normally applies to camping services. These include, for example, rental of caravan or tent pitches and basic cabins.

Electricity, showers and other amenities that are a natural part of campsite fees are also considered as camping services and are subject to VAT at 12%. For goods and services that are not included in the campsite fee, and are offered to guests at an additional cost, VAT will be determined on an individual basis. The rate of VAT will depend on the type of good or service.

25%

A VAT rate of 25% applies to the following:

• guest harbour services
• renting of spaces for uses such as winter storage of caravans or boats

Entrance fees for theatre, ballet and similar performances.

25%

A VAT rate of 25% applies to the following:

• artist representation, if you represent artists
• sales to the general public of films on DVD or via streaming

VAT exempt

Your fee for public performance is VAT exempt.

Dental care is VAT exempt if it is intended to prevent, investigate or treat diseases, physical impairments and injuries of the oral cavity.

Dental products, such as occlusal splints, and services related to such products, are VAT exempt when sold by a dentist or dental technician.

25%

Some goods and services do not count as VAT-exempt dental care and are subject to VAT at 25%. These include:

• outsourcing of healthcare professionals (see also VAT on outsourcing of healthcare professionals (in Swedish))
• toothbrushes, dental floss and similar products
• beauty treatments
• aesthetic treatments or operations performed solely for cosmetic purposes
• care of animals

A VAT rate of 6% applies to entrance fees to the following:

• concerts
• circuses
• theatre
• opera
• ballet
• magic shows
• reviews
• musicals
• zoos

VAT is normally 12% on foodstuffs. This refers to all processed or unprocessed substances or goods intended for human consumption.

The following are also considered foodstuffs:

• substances intentionally added to foodstuffs during production, processing or treatment
• non-alcoholic beverages and light beers up to 3.5% alcohol by volume
• drinking water sold in bottles or similar containers
• chewing gum
• milk (including when sold to a dairy)
• cereals (including when sold to a mill)

25%

VAT is 25% on the following foodstuffs:

• tap water for drinking
• spirits, wine and beer with an alcohol content above 3.5% by volume

The following are not considered foodstuffs and are therefore subject to VAT at 25%

• animal feed
• live animals, excluding oysters and shellfish sold live for human consumption
• tobacco and tobacco goods
• Medicines (prescription medicines and medicines sold to hospitals may be VAT exempt)
• narcotics and psychopharmaceuticals
• residual substances and contaminants

Healthcare services are VAT exempt 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 care provided in a hospital
• they do not relate to care provided in a hospital, but they 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)
  

Measures that constitute medical care include the following:

• general health checks
• examination, diagnosis or treatment carried out by a doctor
• mammography
• maternal care
• relationship counselling
• vaccinations

Certain goods and services are VAT exempt even though they do not fulfil the criteria outlined above. These include:

• medical foot care
• checks and analyses of samples taken as part of medical care
• ambulance transport
• pharmaceuticals sold to hospitals, or dispensed on the basis of prescriptions

25%

Healthcare goods and services that are not VAT exempt are subject to VAT at 25%. These include:

• outsourcing of healthcare professionals:

• VAT on outsourcing of healthcare professionals (legal guidance, in Swedish)

• 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 (advice relating to treatment of 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 licenced to practise within the healthcare system, but sales of goods or services as part of their own business operations are still VAT liable.

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.

Sales and brokering of insurance are normally VAT exempt, but some exceptions apply. One example is insurance included in the cost of vehicle rental, if the customer cannot opt out of the insurance.

Library activities are VAT exempt if they are:

• run by the public sector
• supported by the public sector on a regular basis and to a significant extent

6%

Library activities that are not supported by public sector are subject to VAT at 6%.

A VAT rate of 6% applies to the following:

• entrance fees
• guide fees
• programmes and catalogues for the museum’s own activities
• payment for touring exhibitions

The usual rate of VAT applies to sales of souvenirs and restaurant services at museums.

VAT exempt

Museum activities are VAT exempt if they are:

• run by the public sector
• supported by the public sector on a regular basis and to a significant extent

A VAT rate of 6% applies to the following:

• musical notation
• sale of copyright for songs or pieces of music
• entrance fees to concerts or similar performance payment you receive when your performance is recorded, for example in a studio or for a film or TV production, if the agreement includes the sound and image rights to the performance

25%

A VAT rate of 25% applies to the following:

• artist representation, if you represent artists
• music sales; payment for downloaded music or record sales
• streaming

VAT exempt

If you are an artist, your fees for performing in front of an audience are VAT exempt.

VAT exempt

• Sales and rental of property are exempt from VAT
• If you are a business owner and rent a premises to a business that is liable to pay VAT, you may be able to become voluntarily liable to pay VAT (this means you can choose to charge VAT on a rental)

• Information about voluntary liability to pay VAT (in Swedish)

A VAT rate of 12% applies to repair services for bicycles, shoes, leather goods, clothing and household linen.

A VAT rate of 12% applies to restaurant and catering services.

The definition of restaurant and catering services includes sales of food or beverages on your own premises or on someone else’s premises, together with other services, such as table setting, serving of food or beverages and washing up.

25%

A VAT rate of 25% always applies to the following:

• spirits, wine and strong beer
• drinks containing spirits
• meals and refreshments included in conference services

If a restaurant or catering service includes food as well as spirits, wine or strong beer, VAT must be calculated separately for each category.

A VAT rate of 12% normally applies to room rental in hotels, guest houses, hostels and similar establishments.

The same rate also applies to certain other services that are closely related to room rental, such as breakfast, parking, telephony, swimming pool and sauna access, and laundry services. For goods and services that are not included in the room fee, and are offered to guests at an additional cost, VAT will be determined on an individual basis. The rate of VAT will depend on the type of good or service.

25%

The hire of conference facilities with services included is not considered as room rental. A VAT rate of 25% therefore applies. A VAT rate of 12% applies to accommodation and hotel breakfasts for conference participants.

A VAT rate of 6% applies to the assignment or transfer of rights regarding:

• certain copyrighted works
• sound or image recordings of an artist's or actor's performance of a literary or artistic work

Social welfare services are VAT exempt if they relate to services of a social care nature carried out by the State, municipalities, county councils or companies recognised as social welfare providers. Care services for children or elderly people, support and services for people with disabilities and similar care services are normally considered to be of a social care nature.

Examples of VAT-exempt social welfare services include:

• services for which a municipality is responsible, for example according to the Social Services Act
• childcare for which a municipality is responsible according to the Swedish Education Act
• support and financial assistance for people with severe disabilities for whom the state is responsible under the Act Concerning Support and Service to Persons with Certain Functional Disabilities (LSS)
• prison services for which the State is responsible

25%

Domestic services are not considered to be of a social care nature when sold separately. These may include, for example, cleaning, washing, cooking or purchasing.

A VAT rate of 6% normally applies to the following:

• sporting activities run by the Swedish Sports Confederation’s member organisations
• weight training, jazz dance, aerobics, fitness and martial arts
• trotting and horseracing connected to the Swedish Trotting Association or the Swedish Horseracing Authority
• services closely related to sport, for example access to equipment and rental of items such as swimsuits, towels, skates and rackets
• transport via ski lifts
• entrance fees for sporting events
• participation fees for sporting competitions

The above services are VAT exempt if sold by the State, a municipality or a non-profit organisation that provides public services.

A VAT rate of 6% normally applies to passenger transport within Sweden, such as air, train, bus and taxi travel.

Information about profit margin taxation on travel services (in Swedish)3

• Här kan du läsa mer om resetjänster som ska vinstmarginalbeskattas

VAT on travel expenses

If your client has to pay for trips you have made in connection with selling goods or services, you must charge the VAT rate applicable to the goods or services you have sold. Your travel costs are considered part of the price of the goods or services you have sold. This applies even if you have paid VAT at 6% on the travel costs.

A VAT rate of 12% applies to an artist’s sales of her or his own work. The same rate applies when an artist’s estate sells the artist’s work.

Find out more about the definition of works of art (in Swedish):

• Vad utgör konstverk, samlarföremål och antikviteter enligt ML? (Legal guidance, in Swedish) External link.

If sales of your own works of art do not exceed SEK 336,000 in a calendar year, the sales may be VAT exempt.

A VAT rate of 12% applies to art imports, regardless of who will sell the work.

25%

A VAT rate of 25% applies when you sell other people’s works of art, or when a company sells works of art.