← VAT guide
VAT rate
12% VAT – what applies to freelancers?
For freelancers who invoice through WorkNode without their own company.
12%
Restaurants, catering, hotels and some repairs. Also the sale of works of art.
Source: Swedish Tax Agency: VAT rates and exemptions (in Swedish)
Examples
- Restaurant and catering services
- Hotels and room rental
- Repairs of bicycles, shoes, clothes and leather goods
- Sale of works of art