What falls under 6%, 12% and 25% in Sweden?

6%: books, newspapers, magazines, e-books, passenger transport (bus, train, taxi, domestic flights), theatre, concerts, cinema, museums, sports events. 12%: groceries, restaurant/catering (except alcohol), hotel stays, short-term room rental, camping. 25%: everything else, the vast majority (electronics, clothes, crafts, cars, digital services, consulting, alcohol). Some services are exempt (health, education, finance, insurance).

Why is alcohol 25% but food 12%?

Reduced VAT rates are political choices to make essentials cheaper for households. Food, transport, literature and culture are seen as socially important. Alcohol and tobacco, however, get separate excise duties on top of standard VAT, since policy aims to curb consumption. Alcohol in a restaurant is 25% (same as retail alcohol) while food on the same receipt is 12%. Waiters therefore have to tag each line correctly.

How is VAT booked in Sweden?

Swedish businesses use the BAS chart. Output VAT (sales) goes on 2610 (25%), 2620 (12%), 2630 (6%). Input VAT (purchases) on 2640/2641. On VAT return (monthly, quarterly or annually depending on turnover), input is deducted from output and the difference is paid to Skatteverket (or refunded). Small companies typically file quarterly; over SEK 40M turnover requires monthly.

Does Sweden follow EU VAT rules?

Yes. Sweden is an EU member and follows the EU VAT Directive (2006/112/EC). This provides a common framework: minimum rate thresholds (standard ≥ 15%, reduced ≥ 5%), reporting, One Stop Shop for cross-border e-commerce, reverse charge, common invoicing rules. Sweden uses the flexibility for 12% (food) and 6% (culture) as reduced rates, plus zero-rate for newspapers and some exports. B2B EU sales are usually 0% with reverse charge; B2C over EUR 10,000/year total uses OSS.

Swedish VAT Calculator (25%, 12%, 6%)

Excl. VAT
VAT amount
Incl. VAT

How it works

Swedish value-added tax ("moms") has three rates: 25% standard, 12% (food, hotels and restaurants) and 6% (books, newspapers, passenger transport and culture). Enter an amount, pick the rate, and choose whether your amount already includes VAT.

To add VAT, multiply by 1 plus the rate (e.g. × 1.25). To find the VAT inside a gross price, divide by 1 plus the rate to get the net amount, then subtract. Everything is calculated locally in your browser.

About this tool

The Swedish VAT calculator computes moms in Sweden, which has three rates: 25% standard, 12% for food/hotels/restaurants, and 6% for books/newspapers/passenger transport/culture. Enter an amount, pick a rate, and choose whether it’s excl. or incl. VAT. Useful for invoicing, online shopping, checking receipts and price planning. All local in the browser, no server.

How to use it

Enter the amount to calculate.
Pick 25%, 12%, 6%, or set a custom rate.
Choose excl. or incl. VAT.
Read net, VAT and gross right away.

Examples

Standard goods, 25%

InputSEK 1000 excl. VAT, 25%

OutputVAT SEK 250, total SEK 1250

Restaurant food, 12%

InputSEK 500 incl. VAT, 12%

OutputNet ≈ SEK 446.43, VAT ≈ SEK 53.57

Restaurants and hotels are 12%, but alcoholic drinks in a restaurant are still 25%. So your receipt often has multiple lines at different rates. Groceries in shops are also 12%.

Common use cases

Invoicing Swedish customers with correct rate per product type.
Checking receipts from a trip to Sweden.
Pricing services registered in Sweden.
Bookkeeping purchases and sales in SEK.
Comparing prices from Swedish online stores.

Frequently asked questions

What falls under 6%, 12% and 25% in Sweden?: 6%: books, newspapers, magazines, e-books, passenger transport (bus, train, taxi, domestic flights), theatre, concerts, cinema, museums, sports events. 12%: groceries, restaurant/catering (except alcohol), hotel stays, short-term room rental, camping. 25%: everything else, the vast majority (electronics, clothes, crafts, cars, digital services, consulting, alcohol). Some services are exempt (health, education, finance, insurance).
Why is alcohol 25% but food 12%?: Reduced VAT rates are political choices to make essentials cheaper for households. Food, transport, literature and culture are seen as socially important. Alcohol and tobacco, however, get separate excise duties on top of standard VAT, since policy aims to curb consumption. Alcohol in a restaurant is 25% (same as retail alcohol) while food on the same receipt is 12%. Waiters therefore have to tag each line correctly.
How is VAT booked in Sweden?: Swedish businesses use the BAS chart. Output VAT (sales) goes on 2610 (25%), 2620 (12%), 2630 (6%). Input VAT (purchases) on 2640/2641. On VAT return (monthly, quarterly or annually depending on turnover), input is deducted from output and the difference is paid to Skatteverket (or refunded). Small companies typically file quarterly; over SEK 40M turnover requires monthly.
Does Sweden follow EU VAT rules?: Yes. Sweden is an EU member and follows the EU VAT Directive (2006/112/EC). This provides a common framework: minimum rate thresholds (standard ≥ 15%, reduced ≥ 5%), reporting, One Stop Shop for cross-border e-commerce, reverse charge, common invoicing rules. Sweden uses the flexibility for 12% (food) and 6% (culture) as reduced rates, plus zero-rate for newspapers and some exports. B2B EU sales are usually 0% with reverse charge; B2C over EUR 10,000/year total uses OSS.

Technical background

Calc: excl. VAT → net = amount, VAT = net × rate/100, gross = net + VAT. Incl. VAT → net = amount / (1 + rate/100), VAT = amount − net, gross = amount. Standard 25%, reduced 12% and 6%. Number formatting via `Intl.NumberFormat` with sv-SE locale (space thousands, comma decimal). All local, nothing sent anywhere. No support for zero-rated items or exemptions (health, education, finance) as it requires per-item classification. For complex cases (multi-rate invoices, VAT adjustment) use accounting software or Skatteverket guidance.