Sweden VAT (Moms) Calculator
Calculate normal Swedish moms on a sale — or check whether omvänd skattskyldighet (reverse charge) applies for intra-EU B2B and construction services (byggmoms) — and generate a professional invoice with the correct legal wording.
1 · Sale details
2 · Result
1 · Transaction details
2 · Result
3 · Invoice
A professional invoice is generated automatically from the calculator above. Edit any field before printing or copying.
INVOICE
From (seller)
Bill to (customer)
| Description | Qty | Unit price | Moms % | Amount |
|---|---|---|---|---|
| 25% | 24 000,00 kr |
How Swedish moms works — normal sales and reverse charge
Use the Normal Sale tab for everyday Swedish sales: enter the net amount, pick the moms rate (25%, 12% or 6%) and the calculator adds the moms for you. Use the Reverse Charge tab when omvänd skattskyldighet applies — then you invoice 0% moms and the buyer accounts for the VAT instead.
Omvänd skattskyldighet (reverse charge) means the buyer — not the seller — accounts for VAT on the transaction. You invoice 0% moms and the buyer reports both output and input VAT in their Swedish momsdeklaration. The invoice must carry the words "Omvänd betalningsskyldighet" and the buyer's VAT identification number.
The three most common reverse charge cases are: (1) intra-EU B2B sales of goods — the buyer accounts for VAT in their own country (Art. 196 of the EU VAT Directive 2006/112/EC; Mervärdesskattelagen 2023:200, 16 kap.); (2) intra-EU B2B services under the main rule; and (3) domestic construction services between VAT-registered businesses — byggmoms (ML 16 kap. 13 §). Reverse charge also applies to certain electronics sold above SEK 100,000 per invoice (ML 16 kap. 17 §).
Swedish moms rates are 25% (standard), 12% (food, restaurant and hotel services) and 6% (books, passenger transport, cultural events). The current VAT act, Mervärdesskattelagen (2023:200), replaced the 1994 act on 1 July 2023, moving the invoicing rules to chapter 17. If you invoice in a foreign currency, the VAT amount must still be stated in SEK (ML 17 kap. 29 §) — with reverse charge at 0% this is straightforward.
Frequently asked questions
How do I calculate normal Swedish moms on a sale?
Multiply the net (ex-VAT) amount by the moms rate: 25% for most goods and services, 12% for food, restaurants and hotels, 6% for books, passenger transport and cultural events. Example: 24 000 kr × 25% = 6 000 kr moms, total 30 000 kr. The Normal Sale tab above does this instantly.
What exact wording must a Swedish reverse charge invoice contain?
The invoice must state "Omvänd betalningsskyldighet" and include the buyer's VAT number. For intra-EU sales, also reference Art. 196 of the VAT Directive. Without this notation the buyer cannot self-assess the VAT and the invoice is non-compliant.
What is byggmoms?
Byggmoms is the domestic reverse charge for construction services in Sweden: when a VAT-registered subcontractor invoices a VAT-registered contractor in the construction sector, no moms is charged — the contractor accounts for it (ML 16 kap. 13 §).
What does a Swedish VAT number look like?
SE followed by 12 digits: the 10-digit organisation number plus "01" — e.g. SE556677889901.
What if I wrongly charge moms on a reverse charge sale?
The buyer cannot deduct incorrectly charged VAT. Issue a credit note and re-invoice at 0% with the correct reverse charge wording.
Do I report reverse charge sales anywhere?
Yes — report the sale in your momsdeklaration (e.g. box 41 for domestic construction reverse charge sales, boxes 35/39 for intra-EU supplies).
Last updated: September 2026 · Rates verified against current Swedish VAT law (Mervärdesskattelagen 2023:200).
Disclaimer: This tool is for information only and is not professional tax advice. VAT rules change — confirm with Skatteverket or a tax adviser before invoicing.