VAT codes
The City of Stockholm uses codes on VAT on invoices. See below explanations.
VAT invoices
| VAT Code | Explanation |
|---|---|
| 1 | Output VAT 25% |
| 1P | Output VAT 25% |
| 2 | Output VAT 6% |
| 5 | Output VAT 12% |
| 8 | Output VAT 25% for Rental of premises |
Invoices without VAT
Invoice without Swedish VAT. The supply of goods and services are either exempt from VAT, taxed in another country, or outside the scope of VAT.
| VAT Code | Explanation |
|---|---|
| 0A | Real estate (Chapter 10, para. 35 the VAT Act) |
| 0B | Health care (Chapter 10, para. 6, 7 and 9 the VAT Act) |
| 0C | Dental care (Chapter 10, para. 6, 8 and 9 the VAT Act) |
| 0D | Social care (Chapter 10, para. 14 the VAT Act) |
| 0E | Education (Chapter 10, para. 15–18 the VAT Act) |
| 0F | Financial services (Chapter 10, para. 33 the VAT Act) |
| 0G | Insurance services (Chapter 10, para. 32 the VAT Act) |
| 0H | Municipal library services (Chapter 10, para. 30, 2 the VAT Act) |
| 0I | Municipal archive services (Chapter 10, para. 30, 3 the VAT Act) |
| 0J | Municipal museum services (Chapter 10, para. 30, 4 the VAT Act) |
| 0K | Municipal culture education services (Chapter 10, para. 30, 6 the VAT Act) |
| 0L | Municipal sports services (Chapter 10, para. 28–29 the VAT Act) |
| 0M | Advertisement in staff magazine (Chapter 10, para. 26, the VAT Act) |
| 0N | Program and catalogue for own tax exempt activities (Chapter 10, para. 25 the VAT Act) |
| 0O | Supply of ships, aircrafts and more (Chapter 10, para. 69–76 the VAT Act) |
| 0P | Grave opening and grave maintenance (Chapter 10, para. 34, 3 the VAT Act) |
| 0Q | Equipment for which input VAT has not been deducted in the VAT system at the time of purchase (Chapter 10, para. 37, the VAT Act) |
| 0R | Transfer of a business to a buyer who has the right to deduct VAT and who is going to continue the business |
| 0S |
Sale of goods to buyers in other countries • Exempt intra-EU supply of goods, Article 138 VAT directive |
| 0T | Special rules for public bodies and the tax exemptions in the public interest |
| 0U | Deposit |
| 0V | Damages (i.e. as compensation for an injury) |
| 0W | Controll fees |
| 0X | Operator hire (Stockholm Parkering) |
| 0Y | Gift voucher (Multiple-purpose voucher) |
| 0Z |
For supply of business to business services (B2B) – the place of supply is the place where the business receiving the services is established
|