VAT in the Restaurant Industry – When 12%, 25%, or 6%

Food VAT depends on how food is sold

From 1 April 2026 through 31 December 2027, Swedish food VAT is temporarily reduced to 6%. Restaurant and catering services remain at 12%. Spirits, wine and strong beer are subject to 25%. The Swedish Tax Agency on the reduction.

The assessment concerns what the guest actually receives. See Skatteverket's VAT rates and boundaries for examples and exceptions.

Configure the correct VAT in Vendion

VAT is controlled by the product's accounting product group and, when variable VAT is enabled, the order format. The menu group that organizes items at the POS is a separate setting.

1. Go to Admin → Bokföring → Verifikat & export → Varugrupper.
2. Open the group and choose the correct Typ av varugrupp: for example Mat, Alkoholfri dryck, Alkohol, Övrigt 25 %, Övrigt 6 % or Momsfri.
3. Open the product under Admin → Meny → Produkter → Alla artiklar.
4. Check Varugrupp (bokföring) and the price. VAT is not freely selected per product in the product editor.
5. Save your changes.

Do not choose the Alcohol type just to use a particular revenue account. The type also affects VAT and how other features classify the product as alcohol.

Enable variable VAT

Go to Admin → Bokföring → Moms (Accounting → VAT):

• Aktivera varierad moms lets the order format affect food and non-alcoholic beverage VAT.
• Tvinga orderformat före betalning requires an explicit choice before payment and is available when variable VAT is enabled.

The switches save when changed. You need permission to manage settings. Check that the Sparat (Saved) confirmation appears.

Vendion's current matrix is:

Check that the order format matches the sale. A delivery with serving services needs a catering assessment; do not automatically apply the delivery format's 6% to every off-site assignment.

Calculate from a VAT-inclusive price

Vendion menu prices include VAT. Calculate sales excluding VAT as price / (1 + VAT rate). VAT is the difference between gross and net.

Do not take 12% of a price that already includes 12% VAT: that overstates the VAT amount. Values are rounded to öre, so a combined example can differ slightly from multiple receipt lines.

Accounts and reconciliation

Central chart defaults are 2610 for 25%, 2620 for 12% and 2630 for 6% output VAT. Sales accounts normally use 3001, 3002 and 3003 respectively. Your saved accounts and any advanced allocation apply.

Check the VAT on an actual receipt and compare it with Dagsavslut → X/Z-rapporter. Use Dagsavslut → Periodrapport for a full period. If an item received incorrect VAT, fix its group for future purchases and investigate the recorded sale with your accountant. Changing the menu does not automatically correct previous receipts.