VAT guide for the self-employed

The complete VAT guide for freelancers without a company

Search for your profession or pick a VAT rate to see what applies when you invoice through WorkNode.

VAT rate:

How VAT works without a company

WorkNode sells, you do the work

  1. You choose the VAT rate on the invoice

    VAT is added on top of your price and paid by the client. Every VAT rate is available in WorkNode, including the construction reverse charge and reverse charge for clients abroad.

  2. We account for the VAT

    WorkNode pays the VAT to the Swedish Tax Agency. It is not part of your salary and you do not need to declare it.

  3. The seller decides some rules

    Because WorkNode sells the service, exemptions tied to who the seller is do not apply, such as artists being VAT-exempt when they invoice themselves.

The VAT rates

25%The standard rate. Almost all services carry 25% VAT, for example consulting, IT, design and marketing.See what applies →12%Restaurants, catering, hotels and some repairs. Also the sale of works of art.See what applies →6%Copyright, passenger transport, books and some sports services. Food is at 6% from 1 April 2026.See what applies →0% / exemptSome services are exempt from VAT, for example medical care and education from a recognised provider. Through WorkNode this rarely applies, because the conditions depend on who sells the service.See what applies →Construction reverse chargeIf you sell construction services to a business in the construction sector, the invoice should carry no VAT. The buyer accounts for the VAT instead.See what applies →

Source: Swedish Tax Agency: VAT rates and exemptions (in Swedish)

VAT by profession