Sweden VAT rate 2026: 25% standard rate

By Remco from Avatcado

Sweden's standard VAT rate is 25 percent, tied with Denmark and Croatia among the EU's highest. Groceries moved from the 12 percent reduced rate to the 6 percent rate on 1 April 2026, but only for takeaway and off-premises sales: dine-in restaurant and catering food explicitly stays at 12 percent, and the whole change is temporary, sunsetting 31 December 2027 absent further legislation.

Sweden VAT rates

RateTypeApplies to
25%StandardDefault rate for goods and services not listed under a reduced category.
12%ReducedHotel and guesthouse room rentals, camping pitch rentals, and dine-in restaurant and catering services, which stay here even though takeaway groceries moved to 6 percent.
6%ReducedBooks, newspapers, and e-books, passenger transport, and, since 1 April 2026, groceries and takeaway food moved down from 12 percent as a temporary measure through 31 December 2027.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Sweden VAT number

Businesses charging Sweden VAT must hold an active Sweden VAT registration. Check any Sweden VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Sweden VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/SE" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "SE",
    "country_name": "Sweden",
    "currency": "SEK",
    "standard_rate": 25,
    "other_rates": [
      {
        "rate": 12,
        "type": "reduced"
      },
      {
        "rate": 6,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why do Swedish groceries and restaurant meals have different VAT rates now?

Since 1 April 2026, takeaway groceries moved from 12 to 6 percent as a temporary measure sunsetting 31 December 2027, but dine-in restaurant and catering food service explicitly stays at 12 percent, creating a split-rate rule for any business selling both.

What is the VAT registration threshold in Sweden?

SEK 120,000 per year for Sweden-established businesses, raised from SEK 80,000, applying to the current year and each of the two preceding calendar years. Non-resident businesses have no threshold and must register from their first taxable supply.

How often do businesses file VAT returns in Sweden?

Sweden's SEK 120,000 VAT registration threshold marks roughly where Skatteverket also starts expecting more frequent filing: turnover above it generally means more frequent returns, turnover below it generally means less.

How is VAT charged on digital services sold to consumers in Sweden?

Digital services such as software subscriptions sold to Swedish consumers are taxed at Sweden's 25 percent standard rate, since the reduced rates are reserved for categories like books, transport, and groceries, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Does the reverse charge apply to cross-border B2B services in Sweden?

Yes. Under omvand skattskyldighet, the reverse charge set out in Article 196 of the EU VAT Directive, a Swedish business buying services from elsewhere in the EU quotes its momsnummer to the seller and reports the VAT itself, rather than the seller charging Swedish VAT.

VAT number formats

See how Avatcado validates Sweden numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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