Reduced VAT on food – how the deposit is affected
Background
The Riksdag (Sweden’s parliament) has decided on a temporary reduction of VAT on food from 12% to 6%. The change applies from 1 April 2026 to 31 December 2027 (with the possibility of extension).
This letter describes how the change affects the deposit system for producers and importers and what you need to consider in your systems and procedures.
Returpack’s handling
The basic principle is that the VAT rate on the deposit should be the same as for the contents of the deposited packaging. Based on this principle, Returpack has decided to handle the change in the following way.
What is included – and what is not?
Included: Deposit packaging containing non-alcoholic beverages (where food VAT applies).
Not included: Deposit packaging containing alcoholic beverages (defined as beer over 3.5% alcohol by volume and other beverages over 2.25% alcohol by volume). For these, the VAT rate remains 25%, and there is no change to the VAT portion of the deposit.
What Returpack will do
To comply with the legislative change, Returpack will adjust the net deposit amounts for the affected deposit codes as of 1 April 2026. The deposit amount charged to consumers (e.g. SEK 1 / SEK 2 / SEK 3) will remain unchanged; what will change is the allocation between net deposit and VAT for the deposit codes subject to 6% VAT.
What this means for your business
The new VAT rate applies to deposits sold from 1 April 2026. All deposits reported as sales from this date onwards will be invoiced by Returpack using the new net deposit amounts (deposit excluding VAT). This change must also be reflected in the invoicing you issue to your customers. See further below for the net deposit amounts that will apply from 1 April 2026.
Since Returpack invoices reported deposits monthly in arrears, the effect of the VAT reduction will be reflected in invoicing for April 2026 and onwards.
Net Deposit Amounts
Each EAN code is linked to a deposit code, which in turn is linked to a net deposit amount, i.e. the deposit amount excluding VAT. Returpack uses this as the basis for invoicing producers and importers. When the food VAT rate changes, the net deposit amounts for the affected deposit codes, and consequently all related EAN codes, are adjusted. The VAT rate follows the contents of the packaging at purchase, sale, and return. Below are the deposit amounts applicable as of 16 January 2026 and how they are proposed to be affected by the reduced food VAT.
|
Before reduced food VAT |
After reduced food VAT |
|||||
|
Deposit amount and VAT |
Net deposit amount |
VAT |
Total |
Net deposit amount |
VAT |
Total |
|
SEK 1 deposit, 12%/6% VAT |
0,89 |
0,11 |
1,00 |
0,94 |
0,06 |
1,00 |
|
SEK 1 deposit, 25% VAT |
0,80 |
0,20 |
1,00 |
0,80 |
0,20 |
1,00 |
|
SEK 2 deposit, 12%/6% VAT |
1,79 |
0,21 |
2,00 |
1,89 |
0,11 |
2,00 |
|
SEK 2 deposit, 25% VAT |
1,60 |
0,40 |
2,00 |
1,60 |
0,40 |
2,00 |
|
SEK 3 deposit, 12%/6% VAT |
2,68 |
0,32 |
3,00 |
2,83 |
0,17 |
3,00 |
|
SEK 3 deposit, 25% VAT |
2,40 |
0,60 |
3,00 |
2,40 |
0,60 |
3,00 |
From 1 April 2026, Returpack’s invoicing will be based on the new net deposit amounts for all deposits reported as sales from that date onwards.
Please note that all invoicing from Returpack is made with 25% VAT and must be reported to the Swedish Tax Agency with 25% VAT.
System adjustments
Returpack recommends that producers and importers review their internal systems and procedures for sales reporting to ensure that the adjusted net deposit amounts and deposit codes are handled correctly from April 2026 onwards. This is particularly important to ensure accurate reporting and invoicing during the transition to the reduced VAT rate.
Requested feedback from producers and importers
To enable continued planning and implementation of the necessary system adjustments, Returpack asks you to respond as soon as possible with information on any risks or needs for additional support in connection with the transition.