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Home / Tolley's EU and Global VAT / 50 Sweden / Appendix 50D: VAT reduced rates (Sweden)

Appendix 50D: VAT reduced rates (Sweden)

50 Sweden

12% rate

A reduced rate of VAT of 12% is applied in Sweden to the following:

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Non-Union scheme (Germany)

Tour operators margin scheme (Romania)

Margin schemes: second-hand goods, and global accounting (France)

Key data (Bulgaria)

Transfer of a business as a going concern (Lithuania)

Credit and debit notes (Bulgaria)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Mexico)

Transfer of a business as a going concern (Saudi Arabia)

Time of supply – tax points (Australia)

Estonia - VAT submission guide

Transfer of a business as a going concern (Kenya)

Credit notes (Belgium)

Estonia - VAT registration guide

Refunds of VAT to tourists (Saudi Arabia)

Italy - VAT submission guide

Bulgaria - VAT registration guide

Turkey - VAT registration guide

France - VAT registration guide