Sweden Growing (living) spices and herbs sold in pots are not considered to be foodstuff and are therefore not covered by the reduced VAT rate 12 May 201850 views1 min read Source: IVA Tax Agency clarified that VAT due as buyer is not relevant for VAT exemption for SME with annual net sales lower than SEK 30 000 Rental of doctors should be regarded as a staffing service subject to VAT