The most common VAT rates that affect VAT reporting in Swedish cash register systems are 25%, 12%, 6% and 0% (VAT-free). If the cash register system has products or services in different categories, these different rates can significantly affect reporting and accounting.
Common VAT rates in Sweden
- 25%: Standard rate for most goods and services, such as alcohol, electronics, clothing and professional services.
- 12%: Food, restaurant visits, hotels, camping and certain repair services.
- 6%: Cultural and media activities, such as books, newspapers, concerts, passenger transport (trains, buses, taxis) and sporting events.
- 0% (VAT-free): Healthcare, dental care, education, banking and insurance services, and certain exports of goods and services outside the EU.
VAT-exempt activities and mixed activities
- Certain industries are completely exempt from VAT, which requires that cash register systems and accounting can also handle these exemptions correctly. Companies with mixed activities must track the proportion of VAT-liable sales and report correctly.