A foreign taxable person who is not established in the EU and is entitled to a refund of Swedish VAT must apply for the refund from the Skatteverket on form SKV 5801. The application must be signed by the applicant or by the applicant's representative.
When an application for a refund is made, the original invoice must be submitted. If the application concerns import VAT, the customs invoice must instead be sent.
Along with the application form, a certificate must also normally be submitted showing that the applicant is a taxable person. The certificate must be issued
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Web page updated on 17 Mar 2025 16:51