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Refunds to EU businesses (Sweden)

Businesses in other EU member states that incur Swedish VAT on business expenditure may be able to claim a refund of this VAT from the Skatteverket.

Anyone who is a 'foreign taxable person' is entitled to a refund under certain conditions. A taxable person established in another EU member state may be entitled to a refund even if it has a fixed establishment in Sweden. The requirement is that no business transactions have been carried out from the place of establishment in Sweden during the repayment period. The right to a refund applies even if the taxable person has appointed a tax representative registered in the repaying EU member state.

In addition to the claimant being a taxable person, the following conditions must be met:

1. Ìý

   •ÌýÌýÌýÌý The input VAT must refer to purchases or imports that apply to sales in operations