← VAT guide

VAT by profession

VAT without a company: IT consultant and developer

For freelancers who invoice through WorkNode.

IT services follow the standard rate: 25% VAT.

VAT rate per service

ServiceVAT
Development and programming25%
Software and licences25%
Service to a business in another EU countryReverse charge. The invoice must show the buyer’s VAT number.0% / exempt

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