Sweden (SE) Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 25%
Reduced 1 12%
Reduced 2 6%
Special 0 0% Services with regard to production (basically printing services) of membership periodicals, staff periodicals and periodicals issued by non-profit organisations, including services related to such production, such as distribution services
Medicine supplied on prescription or sold to hospitals or imported into the country to
be supplied on prescription or sold to hospitals

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1969 6.38 | 2.04 11.11
01/01/1971 9.89 | 3.09 17.65
01/06/1977 11.43 | 3.54 20.63
08/09/1980 12.87 | 3.95 23.46
16/11/1981 11.88 | 3.67 21.51
01/01/1983 12.87 | 3.95 23.46
01/07/1990 13.64 | 4.17 25
01/01/1992 18 25
01/01/1993 21 25
01/07/1993 21 | 12 25
01/01/1996 6 | 12 25

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 12  
25 Spirits, wine, beer
2 Water supplies 25  
3 Pharmaceutical products 25  
0 Medicine supplied on prescription or sold to hospitals or imported into the country to be supplied on prescription
4 Medical equipment for disabled persons 25

Ex

 
Children’s car seat 25  
5 Transport of passengers (+see n° VI) 6

0

 
6 Books 6  
Books on other physical means of support 6 goods that make information available to people with reading disabilities through sign language or Braille
25  
Newspapers 6  
Periodicals 0 Services with regard to production (basically printing services but including radio and cassette magazines as well) of membership periodicals, staff periodicals and periodicals issued by non-profit organisations, including services related to such production, such as distribution services
6  
7 Admission to cultural services (shows, cinema, theatre) 6  
25  
Admission to amusement parks 25  
8 Pay TV/ cable TV 25  
TV licence Ex  
9 Writers, composers, etc. 6  
10 Social housing 25

Ex

 
10a Renovation and repairing of private dwellings 25  
10b Window cleaning and cleaning in private households 25  
11 Agricultural inputs 25  
12 Hotel accommodation 12  
12a Restaurant and catering services 12  
13 Admission to Sporting events 6  
Ex Certain services closely linked to sport or physical education supplied by the State, public bodies or non-profit-making organisations
14 Use of Sporting facilities 6  
Ex Certain services closely linked to sport or physical education supplied by the State, public bodies or non-profit-making organisations
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 25

Ex

 
16 Supplies by undertakers and cremation services Ex  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec Ex  
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 25  
19 Minor repairing (including mending and alteration) of:    
Bicycles 12  
Shoes and leather goods 12  
Clothing and household linen 12  
20 Domestic care services (**) 25  
21 Hairdressing 25