Momsregler

Momsregler is the set of rules governing value-added tax (VAT) in Sweden. In Swedish practice, moms refers to the tax applied to most goods and services, administered by the Swedish Tax Agency (Skatteverket). The rules are designed to align with EU VAT principles, covering domestic sales, imports, exports, and certain cross-border transactions.

The standard VAT rate in Sweden is 25 percent. There are reduced rates for specific categories: a 12 percent rate typically applies to food and beverages (including meals, depending on the service) and certain accommodations or restaurant services; a 6 percent rate applies to printed books, newspapers, and some cultural publications. Some goods and services may be exempt or outside the scope of VAT.

Businesses that sell taxable goods or services in Sweden generally must charge VAT and report it to Skatteverket. Registration for VAT is required for those engaged in taxable activity, and periodic VAT returns are filed—monthly, quarterly, or annually—depending on the size and nature of the business. Businesses must keep appropriate accounting records to support VAT reporting and compliance.

Input VAT—VAT paid on purchases and expenses related to taxable activities—may be deductible against the output VAT charged on sales. The ability to deduct may be restricted for activities that are exempt or outside the scope of VAT, and partial deduction rules may apply when a business makes both taxable and exempt supplies.

Cross-border transactions within the EU are governed by specific rules, including potential reverse-charge arrangements for certain business-to-business services. Exports outside the EU are typically zero-rated. Compliance is overseen by Skatteverket, with guidance on invoicing, documentation, and reporting required to ensure proper VAT treatment.