VAT and excise duty exemption: NATO forces

The armed forces can be granted a refund of VAT and certain excise duties on goods and services that they purchase in Sweden, provided that these goods or services have been used by the armed forces in Sweden. Such a VAT and excise duty exemption cannot be granted for goods and services used for private purposes or in any country other than Sweden.

Tax refunds

NATO armed forces in Sweden must pay VAT and excise duties on all purchases of goods and services. They can then apply to the Swedish Tax Agency for a tax refund.

NATO armed forces can apply for a refund of:

• VAT
• excise duties on:
  • tobacco goods
  • alcohol goods
  • fuel
  • certain electronic goods
  • e-liquids and other nicotine goods (such as e-cigarettes and vaping products).

Applying for a tax refund

Tax refund applications are subject to the following terms and conditions:

• A representative of the armed force in question must submit the application.
• Copies of sales invoices must be submitted with each tax refund application.
• Each application must cover purchases made during a particular calendar quarter (for example, January-March).
• An application can be submitted before the end of the calendar quarter if no further purchases are to be included.

Please use this form to apply for a refund:

• Application Refund of value-added tax (VAT) and certain excise duties - official use for armed forces, applies from and including 2026-04-01 (SKV 5651)

Provide copies of invoices

You must submit copies of sales invoices for the purchases covered by the application.

Your invoices must include the following details:

• seller’s name, address and VAT number
• buyer’s name and address
• date of delivery
• description of goods or services
• quantity
• VAT amount
• total price (including excise duties and VAT).

Submitting an application

You can submit your application by email or post. The address details are stated on the form.