VAT in Sweden: Rates, Rules & How to Calculate Moms
Sweden applies three VAT (Moms - Mervardeskatt) rates. The standard rate is 25%, one of the highest in the world. The reduced rate of 12% applies to food and beverages (excluding alcohol), restaurant and catering services, hotel accommodation, and camping. The super-reduced rate of 6% covers newspapers, magazines, books, public transport, admission to cultural events, concerts, cinemas, zoos, and sports events.
The Swedish Tax Agency (Skatteverket) administers VAT. All businesses conducting taxable activities must register for VAT regardless of turnover. VAT returns are filed monthly for businesses with annual turnover above 40 million SEK, quarterly for turnover between 1 million and 40 million SEK, and annually for smaller businesses. Sweden was one of the first EU countries to implement real-time digital tax reporting.
Use our calculator to compute Swedish Moms instantly. The currency used is Swedish Krona (SEK). For invoicing, try our invoice calculator or use our percentage calculator.