← VAT guide

VAT rate

VAT-exempt – what applies to freelancers?

For freelancers who invoice through WorkNode without their own company.

0% / exempt

Some services are exempt from VAT, for example medical care and education from a recognised provider. Through WorkNode this rarely applies, because the conditions depend on who sells the service.

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

Examples

  • Medical care
  • Dental care that prevents or treats
  • Education from a recognised provider
  • Services to businesses in other EU countries (reverse charge)

Professions where 0% / exempt can apply