You may be entitled to a refund of VAT paid on purchases in Sweden if your business is not established in Sweden and you are not obliged to be registered for Swedish VAT. Here you can find out about how to apply for a refund, and about the rules that apply to your company.
To apply for a VAT refund for a company established outside the EU, please fill in form SKV 5801 “Application regarding VAT refund”, and send it to the Swedish Tax Agency. Click on the link below for the form and address details. The application must be received by the Swedish Tax Agency no later than 30 June of the following calendar year.
Your VAT refund application should be for a period of at least three consecutive calendar months, but no more than one whole calendar year. However, if your application period ends on the last day of the calendar year, it may cover a period of less than three months.
Please fill in form SKV 5801 “Application regarding VAT refund”. You must specify the purchases of goods or services for which you are seeking a VAT refund.
You must send the following documents along with your application:
In your application you must specify the following separately:
All sums of money stated in your application must be in Swedish krona (SEK).
You must provide proof of any resale transactions you have carried out in Sweden when you apply for a refund in connection with the VAT reverse charge mechanism. For example, you can strengthen your application by including copies of resale invoices for transactions made in Sweden.
The Swedish Tax Agency must receive your application by 30 June of the calendar year following the application period. For example, an application for a period in 2020 must be received by 30 June 2021.
We will notify you of our decision within six months of receiving your complete application, including all supporting documentation.
The Swedish Tax Agency will not provide any repayment supplement in the event of a delayed VAT refund.
You can appoint a VAT representative to handle applications for Swedish VAT refunds.
Include a power of attorney document with your application
You can give a VAT representative power of attorney to apply for a VAT refund on your behalf. You should draft the power of attorney document yourself, and send it to the Swedish Tax Agency along with your completed form SKV 5801: “Application regarding VAT refund”.
Paying VAT refunds to a VAT representative
The Swedish Tax Agency can pay VAT refunds to a VAT representative. We will make a payment to the bank account or account holder specified in your application form. You must fill in the name of the bank and the relevant account details, including IBAN and BIC.
You are entitled to a refund of Swedish VAT refund if:
Repayment of Swedish VAT to the United Kingdom
After March 31, 2021, UK-traders with the Country Code GB in their VAT numbers will no longer be able to apply electronically for refund of Swedish VAT. After this date, you’ll need to make your claim using the 13th VAT Directive process for non-EU businesses. The application must be sent in paper to the Swedish Tax Agency. Special rules will apply for Northern Ireland. For VAT that has been paid during 2020 we strongly recommend that you apply electronically for a refund before the above-mentioned deadline.
You are entitled to a refund of VAT paid on products and services you have purchased in Sweden if your business is not established in the European Union’s Single VAT Area, and does not have to be registered for Swedish VAT.
For a VAT refund to be payable, the following conditions apply:
As an owner of a business that is not established in Sweden, you can also apply for a refund of VAT you have paid on products and services that you have sold, or will sell, in Sweden to VAT-registered customers who are liable to pay the VAT on the transactions, by what is known as the VAT reverse charge mechanism.
Your business is also entitled to a refund if you report Swedish VAT on digital services covered by the EU’s VAT Mini One Stop Shop (MOSS) scheme.
VAT deduction restrictions
When applying for a VAT refund, you should only fill in the part of the VAT that you are allowed to deduct. Some purchases are subject to VAT deduction restrictions, so you may not deduct the full amount of VAT for these. Examples include:
Please fill in these details using the VAT refund codes and subcodes.
You are not entitled to a VAT refund if deductions are not permitted or are limited according to Swedish VAT regulations. Here are some examples:
Selling both VAT-liable and VAT-exempt goods and services is known as a partly exempt business. If you purchase a product or service that is used in both your VAT-liable and VAT-exempt business activities, you must divide up the VAT in proportion to how much the product or service is used in each activity. In your VAT refund application, you must state the percentage of the VAT that relates to the VAT-liable business, for every invoice and import document.
When you import goods from countries outside the EU, you can apply for a refund of import VAT. The same conditions apply as for Swedish VAT.
You can apply for a minimum refund of SEK 500 if the application is for a full calendar year or a consecutive period ending on the last day of the year. Otherwise, the minimum amount is SEK 4,000 for a period of at least three calendar months. The money will be refunded in Swedish krona (SEK).
The Swedish Tax Agency will contact you by postal letter. We will archive all documents along with your application and our decision notification. We will notify you of our decision regarding your refund application within six months of receiving your completed application form and all the required documentation.
If you wish to correct an application you have sent in, you can do this by writing to the Swedish Tax Agency and providing details of the amendments you would like to make. If there are too many issues with your application, we will reject it and you will need to submit a new one by the original deadline.
If you have provided any incorrect information in your application, you may be liable to pay a fee called a tax surcharge.
If you are not satisfied with the Swedish Tax Agency’s decision, you can either request for us to carry out a review, or appeal to the Administrative Court. Such requests and appeals must be made in writing, either by post or by email. You will find the relevant addresses in the decision notification.
Whether you wish to request a review or appeal a decision, you must write to the Swedish Tax Agency. An appeal should be written as a letter to the Administrative Court in Falun, but it must be sent to the Swedish Tax Agency.
Your written communication should state:
The time limit for requesting a review is two years from the end of the calendar year to which the original application relates. The time limit for making an appeal is two months from the date you were notified of the Swedish Tax Agency’s decision on your VAT refund application.
If the Swedish Tax Agency receives a review request that has not been signed, we may require the person who has made the request to sign it. If the request has been made on behalf of a legal entity, it should be signed by an authorised signatory or agent.