← VAT guide

VAT by profession

VAT without a company: Musician

For freelancers who invoice through WorkNode.

When you invoice a gig through WorkNode, WorkNode is the one selling the performance. That means 25% VAT, even though an artist invoicing on their own would have been exempt.

VAT rate per service

ServiceVAT
Gig, concert or performanceThe VAT exemption only applies when the artist sells the performance themselves, or through their own company over which they have a controlling influence. WorkNode is not such a company.25%
Copyright in songs, e.g. licence or transfer6%
Music lessons and courses25%
Studio recording as a service25%

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

Good to know

  • If the client sells tickets to the concert, they charge 6% on the tickets. That does not affect your invoice.

Read more: Read more about invoicing in this field