Swedish restaurant VAT in 2026: rates, calculations and receipts

Restaurant VAT depends on both the product and the services included in the sale. This guide explains the rates, works through receipt examples and gives you a practical POS checklist.

Fact-checked on 12 September 2026 against Skatteverket’s guidance.

VAT rates from 1 April 2026

Food products and takeaway food temporarily carry 6% VAT through 31 December 2027. Restaurant and catering services carry 12%. Spirits, wine and strong beer carry 25%. See Skatteverket’s announcement of the temporary period.

What Counts as Take-Away?

Ordinary takeaway food is sold as a food product. Restaurant service also includes supporting services, such as serving, setting tables and washing dishes. Location alone does not settle every borderline case. Use Skatteverket’s VAT examples to assess what your sale includes.

Coffee and non-alcoholic drinks can qualify as food products when sold to take away. Ordinary café service is taxed at 12%.

The Example That Explains VAT Calculation

All prices below include VAT and are in Swedish kronor (SEK). Revenue excluding VAT is not wages or profit: ingredients, staff and other costs still need to be paid.

Formulas:

• Price excluding VAT = price including VAT / (1 + VAT rate).
• VAT amount = price including VAT − price excluding VAT.

A pizza costs SEK 125:

At the same customer price, revenue excluding VAT differs by SEK 6.31. This is an example with an unchanged price, not a guaranteed increase in profit.

Practical Examples for Your Restaurant

Pizza for SEK 145: At 12%, VAT is SEK 15.54 and revenue excluding VAT is SEK 129.46. At 6%, the corresponding amounts are SEK 8.21 and SEK 136.79.

Burger and strong beer with restaurant service: A burger costing SEK 180 including 12% VAT produces SEK 160.71 excluding VAT. A strong beer costing SEK 60 including 25% VAT produces SEK 48 excluding VAT. The customer pays SEK 240 in total. Revenue excluding VAT is SEK 208.71 and VAT is SEK 31.29.

Amounts are rounded to two decimal places. Check how your POS rounds transactions containing several items.

Your POS System Must Distinguish the Sales Methods

Validate your configuration with sample purchases:

1. Register the same dish as restaurant service and takeaway.
2. Add coffee or strong beer where relevant.
3. Check the VAT rate for each receipt line.
4. Reconcile totals with the daily report and accounting export.
5. Show staff how to select and correct the sales method before payment.

Keep a record of the test results so that future menu updates can be checked against the same examples.

Common Mistakes Restaurant Owners Make

Using one VAT category for everything or leaving old product settings unchecked can cause errors even in a modern system. Check how combination offers are divided in the accounting records too.

Menu prices and VAT are different things. You can set different prices for restaurant service and takeaway. Set the customer price and then check the VAT included in it.

Frequently Asked Questions

Must restaurant service and takeaway have the same price?

No. Calculate revenue excluding VAT for each sales method when setting your prices.

Does the POS automatically submit our VAT return?

A POS report provides accounting documentation. Check separately who prepares, reviews and submits the return. Do not assume that generating a sales report submits a tax return.

How should we handle borderline cases?

Consider what the customer buys and which services are included. Use Skatteverket’s guidance above and review your specific situation with your accountant.

How long does the lower food VAT apply?

The temporary period ends on 31 December 2027. Plan another review of your POS configuration before that date.

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