Swedish Healthcare, Dental and Beauty Accounting

Almost every hard question in this industry is the same question: is this supply exempt from VAT, and if the clinic has both exempt and taxable supplies, how much input VAT may it deduct. Get those right and the rest is ordinary bookkeeping.

Account numbers follow BAS 2026.

How to use this skill

File	When to read
references/momsfri-vard.md	Is this supply exempt? The exemption in ML 10 kap 6–13 §§ och 14 §, the two routes to it, legitimation, the medical versus aesthetic boundary per treatment, uthyrning av vårdpersonal, adjacent services, goods and packages, with a decision table
references/blandad-verksamhet-vard.md	Running a mixed clinic: splitting input VAT, the 95 % rules, apportionment keys, justering, premises, equipment, payroll, kassaregister and personalliggare, patient and public-payer payments, monthly checklist

The two tests for exemption

1. Is the measure health care? Something done to prevent, investigate or treat illness, physical injury or defect, or care during childbirth.
2. Who performs it, and where? Provided at a facility covered by the health care rules, or by someone with a licensed profession acting within it.

Both must hold. A licensed nurse doing purely cosmetic work is taxable; a medically motivated treatment performed by an unlicensed person outside a care facility is taxable too. The purpose is judged per treatment and per patient, which is why the documentation matters.

Never guess these

Situation	Why	What to do
Botox, fillers, laser or similar	The same treatment can be exempt or taxable depending on the medical purpose	Ask for the indication and who assessed it, and check that it is documented in the journal
A doctor or nurse invoicing through their own company	Hiring out staff is taxable; providing care under one's own responsibility can be exempt	Ask who carries the medical responsibility and who the patient's counterparty is
A clinic that also sells products	It becomes blandad verksamhet, and input VAT must be split	Ask for the taxable share of turnover before deducting anything
Rent for clinic premises	A landlord cannot add VAT when letting to an exempt tenant	Ask whether the lease shows VAT, and why
Equipment bought partly for taxable use	Non-deductible VAT is part of the cost, which can push it over the direct-expensing limit	Ask about the intended mix before deciding cost or asset

Related skills

Question	Skill
General VAT rules, blandad verksamhet in depth, jämkning	swedish-vat
Invoice content and patient invoicing	swedish-invoice-compliance
Kassaregister and personalliggare duties	swedish-cash-register
Staff benefits, friskvård, jour and beredskap	swedish-payroll
Equipment, leasing, depreciation	swedish-asset-accounting
Everyday kontering of costs and card payouts	swedish-daily-bookkeeping