Fiscal subject related
General information
The Swedish Parliament has officially voted to cut the Value Added Tax (VAT) on food products.
On February 25, 2026, the measure was approved to drop the food tax rate from 12% to 6%. This change will take effect from April 1, 2026, with an expiration date of 31. December 2027.
The reduced rate applies to food intended for human consumption, including beverages, ready-made takeaway food, edible plants, milk, additives, and dietary supplements (if not classified as medicines).
Excluded (remain standard rate ~25%): alcoholic beverages (spirits, wine, strong beer), tap water, tobacco, medicines, cosmetics, animal feed, nicotine products, and non-food items.
Full list of the goods with further explanations can be found on the Swedish tax authority website: https://www4.skatteverket.se/rattsligvagledning/edition/2026.4/394990.html
Other news from Sweden
Sweden Implements Tougher VAT Fraud Rules in July 2026
Sweden
Author: Ema Stamenković
Sweden will introduce stricter VAT anti-fraud measures from July 1, 2026, giving the Tax Agency broader powers over VAT registration checks, cancellations, invalidations, and input VAT credits. The government's proposal for stricter measures against value-added tax (VAT) fraud was approved by the Riksdag. Reducing fraud and stopping tax evasion are the goals. According to the recommendations, the... Read more
Sweden Launches Online VAT Audits
Sweden
Author: Ema Stamenković
Sweden has approved new “online audit” powers allowing Skatteverket to inspect business accounting records directly through internet-based and cloud systems. The measure does not create real-time reporting yet, but it strengthens digital tax control and may support future structured e-invoicing and digital reporting reforms. Sweden is advancing “online audits”. On 6 May 2026, Parliamen... Read more
Sweden: Government Extends Fuel Tax Relief
Sweden
Author: Ema Stamenković
Sweden has proposed a further temporary reduction of carbon dioxide tax on petrol and diesel from July to November 2026 to offset rising fuel prices. The Swedish Ministry of Finance has submitted a draft bill (memorandum Fi2026/01131, published 13 May 2026) proposing a further temporary reduction of tax on petrol and diesel in response to rising fuel prices. The proposal would reduce the carbon di... Read more
Sweden adopts extra amending budget for 2026
Sweden
Author: Nikolina Basić
The Swedish Parliament has approved an Extra Amending Budget for 2026, featuring temporary relief measures for households and businesses. This includes reduced fuel excise duties, with petrol and diesel taxes lowered to EU minimums from May to September 2026. Households will also receive support for electricity and gas in early 2026, impacting state revenue and budget balance. The Swedish Parliame... Read more
New document was uploaded: Vending machines in Sweden
Sweden
Author: Nikolina Basić
The purpose of this document is to explain whether vending machines are fiscalization subjects, in the terms that they are obliged to contain a cash register and process transactions via them and issue fiscal receipts. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew education was created: Educational videos for Sweden
Sweden
Author: Nikolina Basić
This video series provides a comprehensive overview of Sweden’s fiscalization framework, starting with general concepts, legal foundations, and the scope of obligated taxpayers. It then deep-dives into fiscal devices, cash registers, control units, certification, data flows, and communication with the tax authorities, explaining both hardware and software requirements. Read more