Proceduren består av följande steg:
- Det återbetalningssökande företaget använder blanketten SKV 4862 för att utse ett eller flera utländska ombud som ska lämna ansökan om momsåterbetalning inom EU på www.skatteverket.se.
- Med ledning av de lämnade uppgifterna utfärdar Skatteverket ett elektroniskt certifikat. För detta ändamål tilldelas ombudet ett fiktivt personnummer.
- Ombudet får en länk via e-post för nedladdning av certifikatet.
- Vid samma tidpunkt sänds ett lösenord i SMS till den mobiltelefon som angivits i ansökan.
- När certifikatet aktiverats fungerar det på samma sätt som en e-legitimation för inloggning i e-tjänsten. Observera att ombudet måsta välja inloggningsalternativet "Utländska ombud".
Use of a foreign agent
Agents established outside Sweden, without the possibility to use a Swedish “e-legitimation", will as an alternative be granted a dedicated electronic certificate issued by the Swedish Tax Agency. The solution is applicable only for the e-service "Momsåterbetalning inom EU".
This procedure is based on the following steps:
- The Swedish company (the principal) will have to submit the form SKV 4862, by which they appoint a representative to act on their behalf in the e-service “Momsåterbetalning inom EU". It is important that the application is properly signed by an authorised signatory (and if required, the necessary number of signatories).
- On reception of the application all necessary steps for issuing the certificate and to record the relationship between the principal and representative will be performed by the STA. (For this purpose a simulated personal identity number will be issued.)
- A link to the certificate will be distributed by e-mail to the stated address. By downloading the certificate, two options are available. Either the certificate can be readily installed in a web-browser or a file for subsequent installation can be saved on e.g. a memory stick.
- At the same time, a text message with the password for activating the certificate will be sent to the mobile phone number stated in the application.
- Once the certificate has been activated it works in the same way as an e-legitimation when accessing "Momsåterbetalning inom EU". However, you must use the option “Utländska ombud" as login.