Reduced Food VAT Rate from April 2026 May Affect Deductible VAT Calculations for Representation

• The VAT rate on food will be reduced from 12% to 6% starting April 1, 2026.
• This change may affect the calculation of deductible VAT for representation expenses involving food.
• For transactions involving both food and alcohol, the deductible portion should be proportioned based on actual costs.
• If using a standard deduction, 33 SEK per person per occasion can be deducted if the food VAT rate is 6%, provided costs exceed 300 SEK (excluding VAT) and the charged VAT is at least 33 SEK per person per occasion.

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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