← VAT guide
VAT by profession
VAT without a company: Artist
For freelancers who invoice through WorkNode.
An artist selling their own work themselves can be VAT-exempt below SEK 300,000 a year. Through WorkNode, WorkNode is the seller, and works of art are then at 12%.
VAT rate per service
| Service | VAT |
|---|---|
| Sale of works of artSwedish Tax Agency: 12% regardless of who sells. The exemption below SEK 300,000 only applies to artists selling their own works. | 12% |
| Rights to works of art, e.g. prints | 6% |
| Decoration and commissioned work as a serviceWorkNode’s interpretation | 25% |
Source: Swedish Tax Agency: VAT rates and exemptions (in Swedish)
Why does the VAT sometimes differ?
When you invoice through WorkNode, WorkNode is the one selling the service. Some VAT rules only apply when the performer sells themselves, such as artists’ performances being VAT-exempt. That is why the VAT can differ from what it would be with your own company.