← VAT guide
VAT by profession
VAT without a company: Personal trainer
For freelancers who invoice through WorkNode.
Sport and physical training, such as strength training and workouts, carry 6% VAT, while wellness carries 25%. The Swedish Tax Agency does not mention personal training explicitly, so check with support what applies to your assignment.
VAT rate per service
| Service | VAT |
|---|---|
| Group training, e.g. aerobics, workouts or martial arts | 6% |
| Personal trainingWorkNode’s interpretation | 25% |
Source: Swedish Tax Agency: VAT rates and exemptions (in Swedish)
Why does the VAT sometimes differ?
When you invoice through WorkNode, WorkNode is the one selling the service. Some VAT rules only apply when the performer sells themselves, such as artists’ performances being VAT-exempt. That is why the VAT can differ from what it would be with your own company.