Update on Reduced VAT Rate for Food in Sweden

The Swedish government is lowering the value-added tax (VAT) on food products from 12% to 6%. This measure is intended to support household finances during an extended period of economic difficulty and elevated food prices.

The revised VAT rate will take effect on April 1, 2026, and will remain in place until December 31, 2027. The reduced VAT rate applies to the sale of food, intra-EU acquisitions, and imports.

VAT on Delivery and Payment
• Goods delivered on or after April 1, 2026, will be subject to the 6% VAT rate.
• Payments received before April 1, 2026, for goods delivered after that date will still be taxed at the previous 12% rate.

Imports of Food
• Imports completed before April 1, 2026, are subject to 12% VAT.
• Imports from April 1, 2026, onward will be taxed at 6%.
• The applicable VAT rate is determined by the date the goods enter the country, not the payment date.

If you are a US company selling food products to Sweden, please contact us asap to figure out if the new rules apply to you.

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