Import VAT rates in Sweden
Sweden applies a standard VAT rate of 25% and reduced rates of 12%, 6%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 6% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Admission to shows, theatres, circuses, concerts, operas, ballets and similar performances are subject to 6 % VAT. The reduced rate also applies to admission to zoos. However, arrangement of public exhibitions in museums and supplies of items to such exhibitions are exempt if the museum is run by the public sector or is supported by the public sector. Admission to amusement parks and cinemas are subject to the standard VAT rate. Please see chapter 9 section 14 in the Swedish VAT Act. | |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs - Foodstuffs referred to in article 2 in regulation EC no 178/2002 are subject to reduced VAT rate, with the exception for tap water and certain alcoholic beverages, see chapter 9 section 3 in the Swedish VAT Act. - Goods with CN code 2203 can be subject to reduced VAT rate provided that the alcohol content is maximum 3.5 volume percent. Goods with CN code 28-29, 3201-3206, 3301-3302, 3501-3505, 3507 can be subject to reduced VAT rate if they constitute food additives. | 0201 0202 0203 0204 020500 02061095 02061098 02062100 02062200 02062991 02062999 02063000 … |
| 6% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. The reduced rate comprises both supplies on physical means and electronic supplies of books, newspapers etc., please see chapter 9 section 9 and 13 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 4901 4902 49030000 49040000 49059100 49059900 |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods The reduced rate comprises certain cassette books, cassette magazines and reading aids, please see chapter 9 section 11 and 13 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 85232919 85232990 852349 85235190 85235990 85238090 |
| 6% reduced | Admission to sporting events Usually exempted if supplied by a public body or non-profit making organization. The reduced rate is regulated in chapter 9 section 18 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | |
| 6% reduced | Transport of passengers and their accompanying luggage Domestic transports of passengers are subject to the reduced rate, please see chapter 9 section 8 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). International transports of passengers are exempted. | |
| 6% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them The reduced rate applies to royalties, please see chapter 9 section 16 paragraph 1 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). A performing artist`s (actor, musician, dancer, artist) performance of a literary or artistic work is exempt. | |
| 12% reduced | Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00) The reduced rate applies to imports, please see chapter 9 section 6, point 2 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 97060000 |
| 12% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites Please see chapter 9 section 4 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | |
| 12% reduced | Minor repairs of clothing and household linen (including mending and alteration) Please see chapter 9 section 7 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | |
| 12% reduced | Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00) The reduced rate applies to imports and to supplies made by the artist or the artist’s estate, please see chapter 9 section 6 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 97020000 |
| 12% reduced | Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701) The reduced rate applies to imports and to supplies made by the artist or the artist’s estate, please see chapter 9 section 6 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 9701 |
| 12% reduced | Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00) The reduced rate applies to imports, please see chapter 9 section 6, point 2 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 97040000 |
| 12% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Excluding alcoholic beverages. Please see chapter 9 section 5 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | |
| 12% reduced | Original sculptures and statuary, in any material, provided that they are executed entirely by the artists The reduced rate applies to imports and to supplies made by the artist or the artist’s estate, please see chapter 9 section 6 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 97030000 |
| 12% reduced | Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989 The reduced rate applies to imports and to supplies made by the artist or the artist’s estate, please see chapter 9 section 6 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 97030000 |
| 12% reduced | Minor repairs of shoes and leather goods Please see chapter 9 section 7 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | |
| 12% reduced | Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each The reduced rate applies to imports and to supplies made by the artist or the artist’s estate, please see chapter 9 section 6 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 58050000 63049100 63049200 63049300 63049900 |
| 12% reduced | Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest (CN code 9705 00 00) The reduced rate applies to imports, please see chapter 9 section 6, point 2 in the Swedish VAT Act (https://www.riksdagen.se/sv/dokument-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200#K9). | 97050000 |
| 25% |
TEDB · 26 October 2026