VAT code | Dokumentation

Field codes IN KNMOMS | OUT WIMOMS | API vatCode

Definition

This field specifies which VAT code applies to the item when sold to the end customer.

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

Explanation

The VAT rate is defined through a VAT code and determines which value-added tax should be applied at the time of sale. VAT regulations are continuously updated by the Swedish Tax Agency (Skatteverket), which is why it is important to always verify the current information there.

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.

Usage

The supplier specifies the VAT code for the item. To ensure that the trade applies the correct VAT rate, this field should always be completed.

Finfo verifies that only valid VAT codes according to the standard are used.

Recipients use the information to apply the correct VAT rate when selling to the end customer.