VAT Matrix — How the Rate Is Determined

Vendion's Variable VAT is built on a simple formula that applies the correct VAT to every order line. You don't need to remember the rules — the system calculates them for you — but it helps to understand the logic so you can explain to your accountant and your staff why the same product can have different VAT on different receipts.

This article shows the full matrix, all 20 combinations (5 categories × 4 order formats), and walks through concrete scenarios from a typical restaurant day.

The formula

The VAT rate for an order line is determined by two values:

(vat_category, order_format) → vat_rate

• VAT category — set on the menu group (inherited by the product, can be overridden per product)
• Order format — set on the order when it is started (can be changed mid-order)
• VAT rate — calculated automatically by Vendion per Swedish law

The complete matrix

20 combinations total. Only one category (Food/non-alcoholic beverage) is affected by the order format — all others are "flat" regardless.

What do the order formats mean?

Eat here — the guest consumes at a counter or bar in the restaurant. Typical for coffee sales, bar hangouts, or quick lunches where the guest eats at a classic bar counter. VAT-wise = restaurant service (12% for food).

Table — the guest sits at a booked or assigned table and gets served. The classic à la carte scenario. VAT-wise identical to Eat here (12% for food, 25% for alcohol).

Takeaway — the guest comes to the restaurant, picks up food in a bag, and leaves the premises. No service, no plates. VAT-wise = foodstuff (6% for food from April 1, 2026).

Delivery — food is sent to a guest or corporate customer (catering delivery, home delivery, courier). No on-site service. VAT-wise = foodstuff (6% for food).

Why do Eat here and Table share the same rate? The Tax Agency makes no distinction between bar/counter service and table service — both count as a restaurant service as long as the guest consumes on-site with access to the venue, furniture, and possibly service.

Why do Takeaway and Delivery share the same rate? Both mean food leaves the restaurant without the guest consuming on-site, which defines it as a foodstuff sale rather than a restaurant service.

Scenarios from a typical day

Scenario 1 — Lunch guest at table 5

Guest orders:

• 1 burger — 149 SEK
• 1 beer (5% abv) — 69 SEK
• 1 soft drink — 35 SEK

Order format: Table

Scenario 2 — Same order as takeaway

Exact same items, but now the guest picks up the food and leaves the premises.

Order format: Takeaway

Note: Exact same customer price (253 SEK) but the VAT is 9.30 SEK lower for Takeaway. The restaurant gets 9.30 SEK more net to cover costs. The beer is not affected — it's 25% regardless.

Scenario 3 — Catering to a corporate customer

Customer: a law firm orders lunch for 20. The restaurant delivers the food to the office, the guests eat there.

Delivery: 20 pasta dishes + 20 soft drinks + 2 bottles of red wine.

Order format: Delivery

Special case — served catering: If you send staff who serve on-site at the customer, it counts as a restaurant service (12% for food). This is called "catering service with serving." The distinction lies in whether staff only deliver (6%) or staff serve (12%). It's a manual judgment per assignment and should be documented. Vendion supports this via per-line override of the VAT category, or by manually choosing order format Table on the order even though it happens outside the premises.

Scenario 4 — T-shirt in the shop

The guest buys a t-shirt with the restaurant logo for 299 SEK at the counter.

Order format: Eat here (or anything — doesn't matter here)

The t-shirt is always 25% regardless of order format. No "reform effect" applies to merchandise.

Scenario 5 — Cookbook (unusual case)

The guest buys a hardcover cookbook written by your chef for 349 SEK.

Important: Books are cultural VAT 6% per the Swedish VAT Act — always, regardless of order format and regardless of whether they're sold in a restaurant or a bookstore. This has nothing to do with the 2026 reform.

Scenario 6 — Gift card

The guest buys a 1000 SEK gift card as a present for a friend.

Under VAT Act Ch. 5 § 40, issuance of a multi-purpose voucher is VAT-exempt — VAT arises on redemption. Vendion handles this automatically.

Why alcohol is always 25% — the Swedish special rule

In most EU countries, alcohol VAT follows the same rules as other sales — served has one rate, takeaway another. Sweden chose a different path. Alcohol sits at 25% regardless of order format for three historical reasons:

1. Public health policy. Parliament does not want to create tax incentives for buying cheaper alcohol for at-home consumption.
2. Systembolaget protection. Restaurants cannot compete with Systembolaget by selling bottled wine for takeaway at a reduced rate.
3. Simplicity. One rate avoids line-drawing questions about what counts as "served" vs. "takeaway" for a beer.

The rule has been unchanged since 2012 and was not affected by the 2026 reform.

About "Other goods 6%" — when is it relevant?

For most restaurants, Other goods 6% is a theoretical category rarely used. It exists to support:

• Sales of books (cookbooks, menu history) at the front desk
• Newspapers and magazines on the table as a retail product
• Culture tickets — if the restaurant sells show-night tickets where the ticket part is cultural

If you sell none of the above, you can ignore the category entirely — it's there just for completeness.

How the system determines the rate — step by step

When an order line is created, the following logic runs:

1. What's the VAT category of the product?

   • If the product has an explicit category → use that.
   • Otherwise → use the menu group's category.
   • If nothing is set → fall back to Food / non-alcoholic beverage.

2. What's the order format on the order?

   • Set when the order is started (staff chooses "Eat here" / "Takeaway" / "Delivery" etc.).
   • Can be changed mid-order (with logging and cashier permission).

3. Look up in the matrix (category × order format) → VAT rate.

4. Calculate VAT from inclusive price:

   vat = round((price × rate) / (100 + rate))
   

5. Save VAT rate and VAT category on the order line — for traceability and refund integrity.

Key takeaways

• 5 categories × 4 order formats = 20 combinations.
• Only Food / non-alcoholic beverage changes with order format (12% ↔ 6%).
• Alcohol is always 25% — Swedish special rule.
• Other goods 6% is rarely restaurant-relevant but exists for completeness.
• Exempt is primarily used for gift card issuance (automatic).
• Every order line carries its historical rate — refunds retain the original rate.

Source: VAT Act Ch. 7 § 1, VAT Act Ch. 5 § 40, Tax Agency legal guidance, SKVFS on reduced food VAT 2026.