← VAT guide

VAT by profession

VAT without a company: Healthcare staff

For freelancers who invoice through WorkNode.

Medical care is VAT-exempt when provided by licensed staff. Hired-out healthcare staff, however, are at 25%, which is usually the case through WorkNode.

VAT rate per service

ServiceVAT
Staffing and hiring out healthcare staff25%
Wellness massage and beauty treatments25%

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

Read more: Read more about invoicing in this field