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
Businesses that sell taxable goods or services in Sweden generally must charge VAT and report it to
Input VAT—VAT paid on purchases and expenses related to taxable activities—may be deductible against the output
Cross-border transactions within the EU are governed by specific rules, including potential reverse-charge arrangements for certain