Fiscal subject related
The Swedish Ministry of Finance has announced a proposal to temporarily reduce the value-added tax (VAT) on food and bottled water from 12% to 6%, aiming to ease household expenses and support consumer purchasing power.
According to the memorandum issued by the ministry, the reduced VAT rate would apply from April 1, 2026, through December 31, 2027. The measure is part of a broader effort to address inflationary pressures and promote affordability in essential goods.
The proposed reduction will not apply to:
· Spirits
· Wine
· Strong beer
· Certain types of drinking water
These exclusions are intended to maintain current tax levels on alcohol and specific beverage categories.
The lower VAT rate will be valid for taxable transactions occurring after the amendments take effect on April 1, 2026.
The proposal is now under review and will require parliamentary approval before implementation.
Other news from Sweden
Swedish Tax Court Clarifies VAT Rules for EV Charging and Network Access

The Swedish Tax Court’s Advance Notice No. 15-25/I clarified that both electricity supplied for EV charging and fixed network access fees are subject to Swedish VAT, as the place of supply is considered Sweden. The case involved a foreign EV charging app operator with no permanent establishment in Sweden, highlighting that domestic consumption triggers VAT liability regardless of the supplier’s location. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginThe Swedish Tax Agency announces Cash Register exemptions for Lotteries and games of skill at public events.

As of January 1, 2026, the Swedish Tax Agency will exempt certain lotteries and games of skill at public events from mandatory cash register reporting. This new regulation applies to specific market traders and includes strict limits on the maximum stake and prize value for games of skill. The Swedish Tax Agency has issued new regulations (SKVFS 2025:6) granting specific exemptions from cash regis... Read more
Sweden e-invoice and ViDA implementation

Sweden is preparing for the EU’s ViDA directive by considering a national approach to e-invoicing and digital VAT reporting, with the Confederation of Swedish Enterprise urging a public inquiry. The Swedish Tax Agency has also launched a nationwide survey to gather business feedback, open through June and July 2025. Sweden is preparing for new EU regulations under the VAT in the Digital Age (ViDA)... Read more
Do EV chargers have to respect cash register and fiscalization requirements in Sweden?

In Sweden, EV chargers and other unmanned self-service systems are exempt from standard cash register fiscalization requirements. Printed receipts are only mandatory when transactions are processed through certified cash registers, which these systems typically do not use. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: Technical country overview - Sweden

This document addresses all the technical details regarding the fiscalizaton process in Sweden. In this presentation, we deal with topics such as main features of the fiscal law, control unit, transaction signing, fiscal data, reports, integration, solutions, transaction types, etc. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginFiscalization in Sweden: How long should the control unit be kept?

In Sweden, fiscal control units must be retained for at least 12 months after a cash register is sold, scrapped, or replaced, ensuring access to historical transaction data. These devices must store five years of data and cannot be emptied, with strict rules governing replacement and preservation to maintain compliance and transparency. Fiscalization rules in Sweden require the usage of a... Read more