← VAT guide
VAT rate
25% VAT – what applies to freelancers?
For freelancers who invoice through WorkNode without their own company.
25%
The standard rate. Almost all services carry 25% VAT, for example consulting, IT, design and marketing.
Source: Swedish Tax Agency: VAT rates and exemptions (in Swedish)
Examples
- Consulting, IT and design services
- Marketing and advertising
- Photographs and software (rights)
- Construction services for private individuals
- Commissioned training and private courses
- Artists’ performances when WorkNode sells them