← 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
| Service | VAT |
|---|---|
| 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 transfer | 6% |
| Music lessons and courses | 25% |
| Studio recording as a service | 25% |
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