VAT codes

Svenska

The City of Stockholm uses codes on VAT on invoices. See below explanations.

VAT invoices

Taxable supplies with standard or reduced VAT rate
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.

The invoice is without VAT since it refers to
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 supply of goods

• Exempt intra-EU supply of goods, Article 138 VAT directive
• Exempt export of goods, Article 146 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

  • The business receiving the services is established in another EU member state – Article 44 VAT directive, Reverse charge
  • The business receiving the services is established in a country outside the EU – Article 44 VAT directive

 

Updated