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VAT code

Fältkoder IN KNMOMS | UT WIMOMS | API vatCode

In this field, specify which VAT rate applies to the article when sold to the end customer. This is done by entering a VAT code.

The Swedish Tax Agency (Skatteverket) continuously updates VAT regulations. For the latest information on VAT rates, always visit Skatteverket’s website.

Table updated 2025-10-03.

VAT code

Description

Details

01

Standard

25% VAT
Most goods and services are subject to 25% VAT. In some cases, 12% or 6% applies, and certain goods and services are exempt from VAT (VAT-free).

02

Food

12% VAT
(6% VAT from 2026-04-01 to 2027-12-31)
Normally, 12% VAT applies to food products.
Food includes all processed or unprocessed substances or products intended for human consumption, as well as:

  • Substances intentionally added to food during production, processing, or handling

  • Non-alcoholic beverages, low-alcohol beer, and medium-strength beer

  • Bottled or otherwise packaged drinking water

  • Chewing gum

  • Milk (including sales to dairies)

  • Grain (including sales to mills)

25% VAT applies (use code 01) for:

  • Tap water

  • Spirits, wine, and beer with higher alcohol content than medium-strength beer

25% VAT also applies to the following, which are not considered food:

  • Animal feed

  • Live animals (except oysters and shellfish sold alive as food)

  • Tobacco and tobacco products

  • Medicines (VAT-free if sold on prescription or to hospitals)

  • Residues and foreign substances

03

Newspapers & Books

6% VAT applies to:

  • Books, brochures, pamphlets, and similar publications, including single sheets

  • Newspapers and magazines, regardless of topic (e.g., news or weekly publications)

  • Electronic equivalents of printed publications (e.g., e-books, e-newspapers)

  • Picture books, drawing books, and coloring books for children

  • Music scores

  • Maps (e.g., atlases, wall maps, topographical maps)

  • Audio versions of books or magazines (e.g., on CDs or digital media)

If the above products primarily consist of advertising, 25% VAT must be applied instead.

25% VAT (code 01) applies to:

  • Construction drawings

  • Posters

  • Postcards

  • Calendars

  • Notebooks

04

VAT exempt


Temporary VAT reduction on food

From April 1, 2026, to December 31, 2027, the VAT rate on food will temporarily be reduced from 12% to 6%. This reduction is part of the government’s food price relief package aimed at supporting households affected by rising food costs. The reduction applies to all food products, meaning the 12% rate for code 02 is valid only until April 1, 2026.

Responsibilities

Supplier

Entered by the supplier. To ensure correct VAT registration for the trade, this field should be completed.

Finfo

Verifies that only valid codes according to the standard are used.

Recipient

Receives information about the applicable VAT rate for sales to the end customer.