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Sweden VAT Rates 2026

Sweden (Sverige) levies Value Added Tax as Moms (Mervärdesskatt). The standard rate is 25%, applied to most goods and services. Reduced rates of 12% and 6% apply to food and non-alcoholic beverages, hotel accommodation, cultural events and sports, maps.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/SE endpoint to get Sweden data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/SE
# No authentication required for rate lookups

# Response:
# { "country_code": "SE", "tax_type": "vat",
#   "standard_rate": 25, "reduced_rates": [12, 6],
#   "currency": "SEK", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Sweden standard rate.

// 1. Validate the customer's Sweden VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/SE/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Sweden VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/SE').then(r => r.json());
// → { standard_rate: 25, reduced_rates: [12, 6] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Sweden standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Sweden VAT

Sweden's 25% rate has been fixed since the sweeping 1990–91 tax reform, sharing the EU's top spot with Denmark and Croatia. Unusually, prescription medicines are zero-rated rather than reduced-rated — a concession few EU states obtained. The 6% culture band covering books, newspapers and public transport reflects long-standing Nordic media policy, and Skatteverket consistently ranks among the world's most digitised tax agencies.

VAT in Sweden is administered by the Skatteverket. Sweden VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Skatteverket — Moms (accessed Jun 2026)

Rate history

• 1990Standard rate set at 25% in the "tax reform of the century"

Frequently asked questions

VAT & GST rates in other EU countries