About VAT (moms) in Sweden
VAT (moms) is a consumption tax that’s added to many goods and services. In Sweden, the most common VAT rates are 25%, 12%, and 6%.
Add or remove 25% VAT: a worked example
Add VAT: SEK 1,000 excluding VAT × 1.25 = SEK 1,250 including VAT. The VAT amount is SEK 250.
Remove VAT: SEK 1,250 including VAT ÷ 1.25 = SEK 1,000 excluding VAT. The VAT amount is still SEK 250. Subtracting 25% of the gross price would give SEK 937.50, which is not the net price.
For any supported rate, multiply the net price by 1 + rate ÷ 100 to add VAT. Divide the gross price by the same factor to remove it. Try the examples above to switch direction and fill in the amounts.
Food VAT changed on 1 April 2026
From 1 April 2026, food and takeaway meals in Sweden normally carry 6% VAT. Food and drink supplied as a restaurant or catering service remain at 12%. What matters is not only the product: table service, washing-up, crockery, and access to a restaurant-style area can make the sale a service.
For example, a loaf bought to take home from a café normally has 6% VAT, while coffee and a pastry eaten at the café’s table normally have 12%. The temporary food VAT reduction runs through 31 December 2027.
Net vs gross (the most common confusion)
- Net amount: price excluding VAT.
- Gross amount: total price including VAT.
If you’re checking an invoice or setting a price, always confirm whether the amount is net or gross.
When do you add VAT?
Use Add VAT when you have a net amount (excl. VAT) and want to calculate:
- VAT amount
- Gross amount (incl. VAT)
This is common when setting prices for customers.
When do you remove VAT?
Use Remove VAT when you have a gross amount (incl. VAT) and want to extract:
- VAT amount
- Net amount (excl. VAT)
This is common when you receive a total price and need the VAT part for bookkeeping.
Practical tips
- Choose the correct VAT rate for the good/service you’re working with.
- Some areas can be VAT-exempt (for example parts of healthcare and education). If VAT does not apply, the calculator is not needed.
- Rounding matters on invoices—treat the calculator as a clear estimate, then match your invoice rounding rules.