9 kap. 5 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
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Statute text (verbatim, original language)
Skatt tas ut med 12 procent av beskattningsunderlaget för restaurang- och cateringtjänster, med undantag för den del av tjänsten som avser spritdrycker, vin och starköl.
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ID:
provision:se:mervardesskattelagen:9-kap-5sha256:
0a7770f437552e53da68b8416858db8def9465a8cea7045e71edc6467f910e5cMachine readable: /api/public/v1/provisions?id=provision:se:mervardesskattelagen:9-kap-5
Official text: https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/ · Ändrad t.o.m. SFS 2026:1025 · Read 2026-09-29
Source: NovaCopilot
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