VAT basics for Swedish freelancers in 2026

VAT, or moms as everyone in Sweden calls it, is one of those things nobody explains before you start freelancing. Then your first invoice is due and you have to figure out whether to add 25 percent on top, and whether Skatteverket expects to hear from you.

The rules are simpler than they look. This guide covers registration, VAT rates, and deductions for a freelancer or sole trader (enskild firma).

Do you need to register?

Not always. Sweden has a VAT exemption for small businesses: if your taxable turnover stays under 120,000 kr in a 12-month period, you are exempt by default. You skip VAT registration, you do not add moms to your invoices, and you file no VAT returns.

The threshold used to be 80,000 kr, so if you read an older guide, that number is out of date.

Two things to keep in mind about the exemption:

• It cuts both ways. If you do not charge VAT, you also cannot deduct the VAT on your own purchases. A freelancer buying an expensive laptop and camera gear may come out ahead by registering voluntarily and reclaiming the input VAT.
• Passing the threshold is not optional. Once your rolling 12-month turnover crosses 120,000 kr, registration becomes mandatory. Watch your numbers as you grow so this does not surprise you mid-year.

Which rate do you charge?

Sweden has three VAT rates, and your line of work decides which one applies:

• 25 percent is the standard rate and covers most freelance services: development, design, consulting, marketing, photography for businesses, and nearly everything else not listed below.
• 12 percent covers food, restaurant and catering services, hotel stays, and some artwork sales.
• 6 percent covers books, newspapers, magazines, passenger transport, and admission to cultural and sporting events.

Most freelancers charge 25 percent on everything and never think about the other rates. If you work across categories, for example a writer who sells both consulting and books, each sale carries the rate for that category.

What you can deduct

Registered businesses deduct input VAT: the moms you paid on purchases for the business. Your accounting software, your phone plan's business share, equipment, office supplies, and subcontractors all usually carry deductible VAT.

The catch is documentation. To deduct the VAT on a purchase, you need the receipt or invoice showing the VAT amount. A bank statement line is not enough. If the receipt from March is gone when the VAT return is due, you may lose the deduction with it.

Photograph or scan receipts when you get them, not at filing time. Senzo Business reads the VAT amount and adds it to the period report for you to review.

Filing and deadlines

How often you file depends on turnover. Most small businesses file quarterly or yearly; larger ones file monthly. Skatteverket assigns your filing period when you register, and you can request a different one if it fits your cash flow better.

The return itself asks for two main numbers: the VAT you charged customers (output VAT) and the VAT you paid on purchases (input VAT). You pay the difference, or get it refunded if you bought more than you sold, which is common in a startup year.

In short

• Under 120,000 kr turnover in 12 months: exempt by default, register voluntarily only if your input VAT makes it worthwhile.
• Over 120,000 kr: registration is mandatory.
• Charge 25 percent unless your work falls in the 12 or 6 percent categories.
• Keep every receipt with a VAT amount on it. No receipt, no deduction.

VAT rates and thresholds can change, so verify current figures with Skatteverket before making decisions based on them. For how long you need to keep the receipts themselves, see our guide to Sweden's receipt-keeping rules.