Finance & AccountingOpen accessPublished 2 Oct 2026
Swedish accounting for restaurants and cafés (restaurang och café). Covers the VAT rate split as it stands in 2026: servering 12 %, food sold for avhämtning 6 % during the temporary reduction (2026-04-01 to 2027-12-31, SFS 2026:118/119, back to 12 % on 2028-01-01), alcohol 25 % either way, plus the servering vs avhämtning boundary, packaging and delivery, catering, delivery platforms, tap water vs bottled water, personalmåltider and uttagsbeskattning, free meals and samples, presentkort, lunchkuponger and lunch cards, rabatter and bundles spanning rates; and operations: serveringstillstånd and its record-keeping, kassaregister and personalliggare with what a kontrollbesök…