VAT on Takeaway vs. Dine-In

A misconception that keeps coming up is that takeaway would have a lower VAT than dine-in. The truth is that they lie at the same VAT rate for food – 12%. The difference only applies to alcohol, which is always 25% regardless of whether it's consumed on site or taken away. Here is exactly what applies per Skatteverket's legal guidance.

The simple table

Why is takeaway 12%?

Historically, restaurant food was 25% and grocery food 12%. A lunch café serving both dine-in guests and takeaway got two different VAT rates on identical food. It was both illogical and created cheating incentives. When the government on January 1, 2012 cut restaurant VAT to 12%, the two were aligned – both restaurant service (dine-in) and foodstuff (takeaway) now lie at 12%. This change cost the state about 5.4 billion SEK/year but radically simplified life for the industry.

The only boundary that still applies: alcohol

Alcohol does not count as foodstuff for VAT. It is an alcoholic beverage and is always 25%, period.

Example 1: Lunchbox to go

A guest orders a lunchbox for 120 SEK to take away.

Bookkeeping:

DEBIT    1580 (Card)                     120 SEK
CREDIT   3001 (Food sales 12%)           107.14 SEK
CREDIT   2620 (Output VAT 12%)            12.86 SEK

Exactly the same VAT treatment as if she ate in.

Example 2: Friday beer to go

A guest buys a strong beer to take home (Systembolaget closed? or pre-ordered via the restaurant).

Bookkeeping:

DEBIT    1580 (Card)                      85 SEK
CREDIT   3003 (Alcohol sales 25%)         68 SEK
CREDIT   2610 (Output VAT 25%)            17 SEK

Note: The restaurant's alcohol license must allow takeaway sales. A regular serving license usually doesn't. Details are governed by the Swedish Alcohol Act.

Example 3: Takeaway dinner with wine

A guest picks up dinner for two and a bottle of wine.

Two different VAT rates on the same bill – Vendion splits automatically. To Skatteverket:

• 12% VAT: 48.21 SEK
• 25% VAT: 70.00 SEK

Home delivery – three variants

1. Own courier (kitchen delivers itself): Still counts as restaurant service / foodstuff sale. 12% on food, 25% on alcohol. No difference from takeaway.

2. Platform (Foodora, Wolt, Uber Eats): Here it gets a bit more complex since the platform takes a commission. Two different models:

• Merchant of Record model (rare): The platform sells in its own name, the restaurant invoices the platform. The restaurant has an invoiced sale to the platform.
• Agent model (most common): The platform is an agent. The restaurant sells directly to the customer. The commission (12–30%) is booked as a cost (account 6070 or similar).

In both cases, food stays at 12% and alcohol at 25%. Vendion handles this via POS integration or separate order types.

3. Catering (event off-premises): Restaurant service performed at another location. 12% on food and non-alcoholic drinks, 25% on alcohol. Exactly the same rules.

Vendion's order types – how it's handled

Vendion has four order types, all with identical VAT logic:

Since the rules are identical for food/alcohol regardless of order type, no special configuration is needed. You can use order type as a filter in reports if you want to separate takeaway sales from dine-in.

Staff meals – a special rule

If your employees eat free or subsidized food at work, there are benefit taxation rules. This affects VAT:

• Free meals (employee pays 0 SEK) → the restaurant must report VAT on market price (12%).
• Subsidized meals (employee pays e.g. 40 SEK, market value 120 SEK) → VAT reported on market value, not the amount actually paid.
• Taxable benefit value: Skatteverket sets an annual standard value for free lunch (approx. 106 SEK for 2026).

This is handled in payroll software, not in Vendion. But you need to register staff meals correctly at the POS – preferably as its own product type or payment method "Staff".

Three special cases to know

1. Tips on takeaway: Tips are not VAT-liable sales but a gift directly to staff. Vendion has a separate tip report.
2. Packaging cost: If you charge for the takeaway container (e.g. 5 SEK) it counts as part of food sales and gets the same VAT rate as the food (12%).
3. Gift cards for takeaway: Gift cards are handled as multi-purpose vouchers. No VAT at purchase, VAT at redemption – see separate article.

Summary in one sentence

For Swedish restaurant VAT, it doesn't matter whether the guest eats on site, takes away, or gets delivery – food is 12%, alcohol is 25%. Vendion is configured according to Skatteverket's current rules and requires no special setup for takeaway.

Source: The Swedish VAT Act (ML Ch 7 § 1), Skatteverket's legal guidance "Restaurant and catering services", government bill 2011/12:1.