DISCLAIMER: Please note, this is not a legally approved document. We are outlining what our customers in Sweden do regarding statutory requirements. They may be using Mews as well as third-party services to achieve compliance.
1. What are the VAT levels in Sweden?
There are 4 levels of VAT: 0%, 6%, 12% and 25%.
2. What products should each VAT level apply to?
0% applies to tax exempt services such as dental, insurance and banking services, healthcare and social services.
6% includes newspapers, books, taxi, concerts, and bus-, air- and train travel within Sweden.
12% Applies to food, groceries, restaurant visits and room rental in hotels. The VAT is 12% for certain other services, which are closely related to the room rental, such as breakfast, parking, telephone, bath and sauna and laundry. If the goods or services are not included in the price of the room and the buyer can buy them for an additional fee, the goods or services must be different supplies and taxed separately. The VAT rate on goods or additional services is determined by which product or service it is.
25% applies to goods and services (alcohol). Conference arrangements with the services included do not count as room rental. The VAT on this is therefore 25%.
Accommodation and hotel breakfast for conference participants is taxed at the tax rate of 12%.
3. Are there upcoming change of VAT levels?
Not for now.
4. Should deposits be used for VAT payments (in case of advance deposit payments) or not (or are both allowed)?
Yes, according to the Accounting Act, cash inflows and outflows must be booked no later than the next day and other business events must be booked as soon as possible. As a rule, a hotel stay is paid for with a credit card.
5. What City taxes apply?
Not applicable, a sales tax of 12% is automatically added to the bill.
6. Are there any upcoming requirements?
Report payments to the Swedish tax Authorities through the Black Box. There are two options:
Non-cloud: a physical box that is sent to the IRS
The Black Box connection is under development.
7. Are there any tourism reports required?
Yes, if you have foreign guests (who are not citizens or permanent residents of Sweden), you must register them and check their identification.
It does not matter what the registration card looks like, the important thing is that the following information about the foreign guest is registered:
last name and first name
year of birth and date of birth
day of arrival and day of departure
type of identification (passport, ID card)
the number of the identification document
signature and date of signature.
The registration cards must be kept for three months. If the police ask for the information, you should be able to provide it quickly. The police may need the information during criminal investigations or searches for wanted and missing persons.
8. Is there a Foreign Police integration required?
9. Any other Statistical Authority reports required?
Yes, SCB requires the hotel to provide statistics once a month. The integration used to be with Rapibo but is now built with Omniboost exports.
Data collection requirements
10. What data of guests should be collected (and does Mews require during online check-in) by law?
Country of residence (at least 12 months back) not the same as country of origin.
Arrival date: The day the guest arrives and registers for overnight stay counts as one arrival. For example, four people who stay two days count as four
arrivals and eight guest nights.
Segment: Business, conference, groups or leisure.
11. Is it legal to take copies of passports?
No, copies of passports or ID cards are not allowed.
According to the Accounting Act, an invoice (verification) must, among other things, contain information about:
Date, when compiled
Customer, to whom the invoice is addressed
The business event, when it occurred
Specification, as regards the invoice amount
A unique serial number for each invoice
Seller's registration number for VAT
Name and address of seller and buyer
The quantity and nature of the goods or the scope and nature of the services
The tax base (the price before VAT) for each VAT rate
The applicable VAT rate or rates
The VAT to be paid