Arbetsmom

Arbetsmom is a term occasionally used in Swedish public debate to refer to the value-added tax (moms) as it applies to labor services. It is not an official designation in Swedish tax law, but a colloquial way to discuss how VAT interacts with work-related services.

In Sweden, moms is a broad consumption tax levied on most goods and services sold to final consumers. Businesses charge moms on taxable supplies and remit the tax to the state. For labor services, whether moms applies depends on the service and the status of the supplier; some labor services are taxable, while others may be exempt or taxed at reduced rates under national and EU rules. The rules are codified in the VAT act and related regulations, with procedures for registration, invoicing, and the deduction of input VAT for VAT-registered businesses.

In policy discussions, the term arbetsmom is used to explore questions about taxing labor-intensive services through VAT and its implications for prices, wages, and economic competitiveness. Proponents often argue that VAT on services can raise revenue without reshaping income taxes, while critics warn that it can increase the cost of services for households and businesses, with potential effects on affordability and employment. The topic features in broader debates about VAT design, exemptions, and the balance between consumption taxation and other tax bases.

Because arbetsmom is informal and context-dependent, its meaning varies with the discussion. When encountered, it is helpful to refer to official VAT rules for precise definitions, rates, and exemptions.