Sweden VAT Calculator 2026 – Add or Remove VAT (25%, 12%, 6%)
Free Sweden VAT calculator: add or remove VAT at 25%, 12%, 6% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Sweden
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 25% | Most goods and services, incl. alcoholic drinks (spirits, wine, strong beer), goods transport and conference packages |
| Reduced rate | 12% | Restaurant and catering services (eat-in), hotel and similar room rental, camping, repairs of bicycles, shoes, leather goods and clothing |
| Reduced rate | 6% | Food and non-alcoholic drinks incl. takeaway (1 Apr 2026 to 31 Dec 2027), books, newspapers, e-books, domestic passenger transport, concerts, museums, sport |
Registration threshold
Small-business VAT exemption: annual domestic turnover up to SEK 120,000 in the current year and in each of the two previous years (Lag 2024:942, from 1 Jan 2025); EU SME scheme up to EUR 100,000 EU turnover
Returns and payment
Annual returns if taxable turnover up to SEK 1 million; quarterly up to SEK 40 million; monthly above SEK 40 million (or by choice). Payment due on the return due date (usually the 12th, or 26th for large monthly filers)
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified invoice allowed if the total does not exceed SEK 4,000 incl. VAT (Mervärdesskattelag 2023:200, ch. 17 §26)
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2G: e-invoices to the EU standard mandatory for public procurement since 1 Apr 2019 (Lag 2018:1277). No domestic B2B e-invoicing mandate as of Sept 2026
Tax and e-invoicing rules in Sweden · EU e-invoicing mandates: ViDA and country timelines
Recent changes
Food VAT cut from 12% to 6% from 1 Apr 2026 to 31 Dec 2027 (eat-in restaurant meals stay 12%). Admission to dance events 6% from 1 Jul 2026. Exemption threshold SEK 120,000 from 1 Jan 2025. New anti-fraud VAT registration rules from 1 Jul 2026
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Sweden?
The standard VAT rate in Sweden is 25%. Other rates of 12% and 6% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.25 (1 plus the 25% standard rate). For example, SEK 100.00 × 1.25 = SEK 125.00, of which SEK 25.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.25. For example, SEK 125.00 ÷ 1.25 = SEK 100.00 net, so the VAT included is SEK 25.00. Taking 25% of the gross price would overstate the tax.
When does a business have to register for VAT in Sweden?
Small-business VAT exemption: annual domestic turnover up to SEK 120,000 in the current year and in each of the two previous years (Lag 2024:942, from 1 Jan 2025); EU SME scheme up to EUR 100,000 EU turnover
How often are VAT returns filed in Sweden?
Annual returns if taxable turnover up to SEK 1 million; quarterly up to SEK 40 million; monthly above SEK 40 million (or by choice). Payment due on the return due date (usually the 12th, or 26th for large monthly filers)
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Swedish Tax Agency (Skatteverket) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Livsmedelsmomsen sänks till 6 procent (26 Feb 2026) — Skatteverket
- Momssatser och undantag från moms — Skatteverket
- Registrera ditt företag för moms (120 000 kronor) — Skatteverket
- När ska jag deklarera moms? — Skatteverket
- Mervärdesskattelag (2023:200), t.o.m. SFS 2026:1025 — Sveriges riksdag
- Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling — Sveriges riksdag
- VAT rates applied in EU member countries (last checked 13/07/2026) — Your Europe (European Commission)
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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