← VAT guide
VAT by profession
VAT without a company: Tradesperson and builder
For freelancers who invoice through WorkNode.
Construction services for private individuals carry 25% VAT. If you sell to a construction company, the construction reverse charge applies and the invoice should carry no VAT.
VAT rate per service
| Service | VAT |
|---|---|
| Construction service for a private individualROT deductions are not available through WorkNode. | 25% |
| Construction service for a construction company | Construction reverse charge |
Source: Swedish Tax Agency: VAT rates and exemptions (in Swedish), Swedish Tax Agency: Construction (in Swedish)