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VAT rate
Construction reverse charge – what applies to freelancers?
For freelancers who invoice through WorkNode without their own company.
Construction reverse charge
If you sell construction services to a business in the construction sector, the invoice should carry no VAT. The buyer accounts for the VAT instead.
Source: Swedish Tax Agency: Construction (in Swedish)
Examples
- Construction services on a property for a construction company
- The invoice must say "omvänd betalningsskyldighet" (reverse charge) and show the buyer’s VAT number
- For private individuals, the normal 25% applies