mvasatsen

Mvasatsen, written in Swedish as MVA-satsen, is the value-added tax (VAT) rate applied to most goods and services in Sweden. The term appears in tax legislation, guidance, and business accounting to denote the percentage of price added as VAT at sale. The rate is set by the government and implemented through the tax administration.

Sweden uses a three-tier VAT system. The standard rate is 25% and applies to most goods and services. A reduced rate of 12% applies to foods and non-alcoholic beverages, restaurant and catering services, and certain other items. A further reduced rate of 6% applies to books, newspapers, and certain cultural and sporting activities. The exact scope of each rate can change, so current classifications should be checked with the Swedish Tax Agency (Skatteverket).

Some goods and services are exempt from VAT or are zero-rated. Exemptions commonly include financial and insurance services, healthcare and education, and certain public services. Exports are typically zero-rated, meaning no VAT is charged on the sale to customers outside Sweden, though input VAT on related costs may be recoverable under specific rules.

How it works in practice: VAT is charged on taxable sales by businesses. Registered businesses can deduct input VAT paid on purchases related to taxable activities. The difference between output VAT collected and input VAT paid is remitted to Skatteverket on periodic VAT returns. The mvasatsen thus plays a central role in price formation, business accounting, and public revenue in Sweden.