How to Get a VAT Refund from Sweden
This page deals with refunds for cross-border transactions, it does not address VAT refunds where both vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Sweden, you may be eligible to claim back Swedish VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Swedish VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Swedish VAT.
Who can Claim VAT Refunds?
VAT Refunds for EU Claimants
If you are a VAT registered company in an EU Member State and have conducted cross border transactions in another Member State where you are not VAT registered then you are eligible to recover the VAT according to Articles 170-171a VAT Directive and following the full rules laid out in Directive 2008/9/EC .
VAT Refunds for Non-EU Claimants
If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in an EU Member State where you are not VAT registered, then you are entitled to deduct the VAT through means of a refund from the country where the VAT was paid according to the 13th Directive (69/59/EEC).
Swedish VAT: MOMS
Standard rate 25%
Reduced rate 12% – This applies to food, catering, accommodation and repairing services
Reduced rate 6% – This applies to travel expenses, books, entrance fees to cultural and entertainment events.
Deadlines for Claims Submission
For companies outside the European Union
June 30 (Year n + 1)
For companies in another EU member state
September 30 (Year n + 1)
Swedish VAT: MOMS
Standard rate 25%
Reduced rate 12% – This applies to food, catering, accommodation and repairing services
Reduced rate 6% – This applies to travel expenses, books, entrance fees to cultural and entertainment events.
Deadlines for Claims Submission
For companies outside the European Union
June 30 (Year n + 1)
For companies in another EU member state
September 30 (Year n + 1)
VAT Refund Information
Retrospective Claims
A company can claim back VAT from the previous VAT year. If one full year application has been made, additional invoices can be submitted later.
Rule of Reciprocity
An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.
Some countries will only grant a VAT refund if the country where your company is registered offers similar refund arrangements, the so-called rule of reciprocity.
Sweden does not apply the Rule of Reciprocity which means the Swedish authorities can grant refunds to non-EU businesses even if the authorities in the non-EU country do not offer similar refund arrangements.
Services where VAT Refund is Available
The common services with refundable VAT are:
- Fuel for various means of transport
- Accommodation and restaurant expenses
- Road tolls and road user charges (Öresund Bridge)
- Travel expenses, such as taxi fares, public transport fares
- Car rental (50%deductable) and car repairs
- Fairs, seminars, exhibitions and related costs
- Fuel for various means of transport
- Accommodation and restaurant expenses
- Road tolls and road user charges (Öresund Bridge)
- Travel expenses, such as taxi fares, public transport fares
- Car rental (50%deductable) and car repairs
- Fairs, seminars, exhibitions and related costs
Latest VAT Chart
Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.
VAT Refund Process
VAT Refund Process for EU Claimants
An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following.
- Claimants details
- Summary of the refund request
- Details of each invoice related to the VAT refund application.
- The tax authorities may later request scanned images of the invoices
VAT Refund Process for Non-EU Claimants
An application to the tax authority where the VAT was incurred shall be sent in original providing the following:
- Claimants details
- Summary of the refund request
- Application form
- Details of each invoice related to the VAT refund application
- All original invoices related to the VAT refund must be included with the application
- An original Certificate of VAT Status valid during the related refund period and not older than
1 year confirming the claimant’s business activities
Contact Us
For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.
VAT Refund Process
VAT Refund Process for EU Claimants
An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following.
- Claimants details
- Summary of the refund request
- Details of each invoice related to the VAT refund application.
- The tax authorities may later request scanned images of the invoices
VAT Refund Process for Non-EU Claimants
An application to the tax authority where the VAT was incurred shall be sent in original providing the following:
- Claimants details
- Summary of the refund request
- Application form
- Details of each invoice related to the VAT refund application
- All original invoices related to the VAT refund must be included with the application
- An original Certificate of VAT Status valid during the related refund period and not older than 1 year confirming the claimant’s business activities
Contact Us
For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.