VAT on Alcohol vs. VAT on Food – The Boundary

The most common VAT trap for Swedish restaurants is mixed bills. A guest orders steak and wine, served together, but for VAT purposes they are two entirely separate transactions. The steak is 12%, the wine is 25% – and you must report them separately to Skatteverket. Vendion handles this automatically line by line, but it is critical that products are correctly configured.

The correct boundary

Food and non-alcoholic drinks supplied as restaurant service normally have 12% VAT. Takeaway food has 6% during 1 April 2026–31 December 2027. Wine, spirits and strong beer have 25%. Light beer and folköl count as foodstuffs here; this does not mean all drinks below 3.5% count as non-alcoholic. Skatteverket's VAT rates.

Vendion does not assess the drink's contents for you. Assign every product to the correct accounting group. Do not choose Alcohol for folköl just because it is beer; check the product's classification and required VAT treatment.

Example: a mixed bill

Two guests order:

Breakdown:

• VAT 12% (food + coffee): 640 SEK incl. → 68.57 SEK VAT, 571.43 SEK net
• VAT 25% (wine): 450 SEK incl. → 90.00 SEK VAT, 360.00 SEK net

Bookkeeping (voucher)

For this bill, paid by card:

DEBIT    1580 (Card clearing)         1 090 SEK
CREDIT   3002 (Food sales 12%)           508.93 SEK
CREDIT   3002 (Non-alcoholic sales)       62.50 SEK
CREDIT   3001 (Alcohol sales 25%)        360.00 SEK
CREDIT   2620 (Output VAT 12%)            68.57 SEK
CREDIT   2610 (Output VAT 25%)            90.00 SEK

The sum of credits = 1 090 SEK = the debit. The voucher balances.

Check the product group and order format

1. Open Admin → Bokföring → Verifikat & export → Varugrupper and check Typ av varugrupp.
2. Open the product under Admin → Meny → Produkter → Alla artiklar. Check Varugrupp (bokföring) and the VAT-inclusive price.
3. Check Aktivera varierad moms under Admin → Bokföring → Moms if food needs different VAT for dine-in and takeaway.
4. Check the order format before payment and compare the receipt's VAT lines with the purchase.

A menu group named Drinks does not itself determine the accounting group or VAT. Accounts and VAT classification have different purposes; a beverage revenue account is not a reason to charge 25% on non-alcoholic drinks.

Discounts on mixed bills

A normal bill discount is allocated across the affected VAT rates. Use the calculated VAT breakdown on the receipt. Points and tier benefits used as online payment methods must instead be reconciled as payments; they do not follow the POS discount's VAT reduction.

Common errors to look for

• Wine or spirits assigned to a food group: may give incorrect VAT and alcohol classification.
• Non-alcoholic drinks in an alcohol group: produces 25% even when food VAT should apply.
• Assuming every 25% item is alcohol: other goods can also have 25%.
• Treating 6% as only a books exception: it is also the current rate for takeaway food during the reduction period.
• Using one order format for every purchase: food VAT can then be wrong even with the correct product group.

For uncertain classifications, such as combined offers or specialty drinks, check Skatteverket's guidance and consult your accountant. Avoid a single alcohol-percentage rule for every beverage type.

If an error has already been recorded

Correct the product group for future purchases. Obtain the affected receipts and the period's records from Bokföring → Dagsavslut → Periodrapport. Ask your accountant which previous vouchers and VAT records need correction. A menu change does not automatically fix historical purchases.