{"id":944,"date":"2021-11-04T00:00:00","date_gmt":"2021-11-04T00:00:00","guid":{"rendered":"https:\/\/moore-sweeden-ranby.eu3.moore-global.com\/6-12-eller-25-procent-exempel-pa-olika-momssatser\/"},"modified":"2021-11-04T00:00:00","modified_gmt":"2021-11-04T00:00:00","slug":"6-12-or-25-percent-examples-of-different-vat-rates","status":"publish","type":"post","link":"https:\/\/www.mooresweden.se\/en\/6-12-or-25-percent-examples-of-different-vat-rates\/","title":{"rendered":"6, 12 or 25 per cent? - examples of different VAT rates"},"content":{"rendered":"

Should it be 25 percent, 12 percent, 6 percent \u2013 or tax-free? It's important to find out what applies.<\/strong><\/p>\n

When selling certain goods and services, you should not charge 25% VAT, but rather 12% or 6%. In some cases, no VAT should be charged at all. Here are some different examples of industries and businesses with different VAT rates.<\/p>\n

Sports and exercise<\/strong><\/h6>\n

VAT is normally 6 percent on:<\/p>\n

    \n
  • Sports practiced within the Swedish Sports Confederation's member federations<\/li>\n
  • strength training, jazz dance, aerobics, workout and martial arts<\/li>\n
  • Trotting and racing activities affiliated with the Swedish Trotting Association or the Swedish Gallop Association<\/li>\n
  • services closely related to sport, such as access to equipment and the hiring of swimming costumes, towels, skates and rackets.<\/li>\n
  • Transport and ski lifts<\/li>\n
  • admissions fee to sports event<\/li>\n
  • Entry fees for sporting events.<\/li>\n<\/ul>\n
    Camping<\/h6>\n

    In camping, VAT is normally 12 percent. Camping activities include, for example, the rental of caravan or tent pitches and basic cabins.<\/p>\n

    Real estate<\/h6>\n

    Selling or letting out a property is normally exempt from VAT.<\/p>\n

    If you are a business owner renting out a commercial property to another business owner who has a VAT-liable business, you can in certain cases voluntarily register for VAT and choose to charge VAT on the rental.<\/p>\n

    Restaurant and catering<\/h6>\n

    The tax on restaurant and catering services is 12 per cent.<\/p>\n

    Restaurant and catering services mean selling food or drink in one's own premises or in someone else's premises along with other services, such as table setting, serving, and dishwashing.<\/p>\n

    Hotels and guesthouses<\/h6>\n

    The tax rate is normally 12 per cent on room rentals in hotel, guesthouse and hostel operations or similar.<\/p>\n

    However, conference arrangements with included services are not considered room rental. Therefore, the VAT on conferences is 25 per cent. At the same time, the VAT on accommodation and hotel breakfast for conference participants is 12 per cent.\u00a0<\/em><\/p>\n

    Source\u00a0<\/em>The Swedish Tax Agency<\/p>\n

    Bj\u00f6rn Dickson<\/p>\n

    This article is published in partnership with Resultat<\/em><\/p>","protected":false},"excerpt":{"rendered":"

    Ska det vara 25 procent, 12 procent, 6 procent \u2013 eller momsfritt? Det g\u00e4ller att ta reda p\u00e5 vad som g\u00e4ller. N\u00e4r man s\u00e4ljer vissa varor och tj\u00e4nster ska man inte ta ut 25 procents moms utan i st\u00e4llet 12 eller 6 procent. I vissa fall ska man inte ta ut n\u00e5gon moms alls. H\u00e4r […]<\/p>\n","protected":false},"author":3,"featured_media":945,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-944","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-moore-sweden"],"acf":[],"yoast_head":"\n6, 12 eller 25 procent? \u2013 exempel p\u00e5 olika momssatser - Moore Ranby<\/title>\n<meta name=\"description\" content=\"Ska det vara 25 procent, 12 procent, 6 procent \u2013 eller momsfritt? 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