Consumption/VAT/Sales Tax in Sweden

Overview by
Nature of the Tax
MOMS (mervärdesskart) - Value Added Tax (VAT).
Standard Rate
Reduced Tax Rate
Reduced rate of 12%: foodstuffs, hotel services, camp sites and imports of artworks.
Lowest rate of 6%: newspapers, passenger transport services and cultural events.
Exclusion From Taxation
The medical and dental sectors, social security, real estate sales, education, the banking system, insurances and some cultural and sports activities are exempted from VAT.
Method of Calculation, Declaration and Settlement
VAT is passed on to the price of goods or services delivered to customers. The sum to be paid to the tax services corresponds to the difference between the VAT paid to suppliers and that levied on customers.
For further information, consult the tax authority's website.
Other Consumption Taxes
Tax on energy products, several sorts of stamp duty (the highest is 2% and is applicable to real estate transactions), tax on the sale of shares and securities (30%), vehicle tax (it varies according to the weight of the vehicle and is higher for diesel cars), excise tax (very high, levied on alcohol and tobacco).

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Experts Views (1)
  • EU VAT Guide

    With 27 EU Member States, each with their own VAT legislation to consider, VAT can be a time consuming and confusing task for international business.

    Accordance on 24 Jan 2012 related to Consumption/VAT/Sales Tax in Sweden

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  • Accordance

    International VAT Compliance,