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What are the rules for refunds?
The following conditions must be fullfilled for the VAT to be refunded to you:

• The VAT must be on the purchase (acquisition) or import of goods or services for your business in other countries than Sweden.
• Your sale (turnover) would have been subject to VAT, or would have entailed the right to a refund if it had taken place in Sweden.
• If your sale (turnover) takes place in another EU country then it is subject to VAT or entitels you to a refund in that country.
• As a foreign entrepreneur, you can also get a VAT refund for goods or services that you sell (turnover) in Sweden when a VAT-registered buyer is tax-liable for the turnover (known as "reversed charge").

Limitations
You are not entitled to repayment if the Swedish VAT regulations prohibit deduction. In Sweden, there are limitations on the right to deductions for, among other things, cars and business entertainment. If you run a travel agency business, you are not entitled to a refund for goods and services that directly benefit the traveller, such as hotel rooms, restaurants services and personal transport.

If you have not sold goods or services but have simply acted as an agent, you can only claim a refund if your principal would have been entitled to a refund if he had acted in his own name. If the agency work took place in several stages, each stage must have been entitled to a refund. As the person applying for a refund, you must show that this right existed.

When can repayment take place?
You are entitled to repayment no earlier than the point at which

• Goods have been delivered to you or brought into Sweden
• A service has been provided to you
• You have paid in advance for ordered goods or services

Application for a refund
You apply for refund to Malmö on the form SKV 5811 and to Stockholm on SKV 5801
Entrepreneurs from the Faero Islands, Greenland and Iceland shall send the form and its attachments to:

Skatteverket
Utlandskontoret
SE-205 31 Malmö
Sweden

Fax: +46 10 574 62 03
E-mail: skattekontor1.malmo@skatteverket.se

Entrepreneurs from other countries outside the EU shall send the form and its attachments to:

Skatteverket
Skattekontor 9
SE-106 61 Stockholm
Sweden

Fax: +46 10 574 18 11
E-mail: stockholm@skatteverket.se

Call The Swedish Tax Agency
General information
0771-567 567 (within Sweden)
+46 270 734 98 (from abroad)

If you have questions regarding your own case
0771-778 778 (within Sweden)
+46 270 734 00 (from abroad)

Your application must be received by the Swedish Tax Agency no later than June 30th of the year following the calender year which the application relates to.

The application is to cover at least three and no more than twelve consecutive calender months. An application must never refer to different calender years. If the application covers a period up to the turn of a year, it may apply to a shorter period than three months.

Your application is to be accompanied by certificate issued by a competent authority that shows that you are an entrepreneur. The certificate must not be older than 12 months.

You must verify the amount applied for with original invoices. Swedish VAT is to be specified in the invoice.

Your application must show the following separately:

• VAT on fees for passage over the Öresund Link
• VAT applying to reversed charge
• Other VAT

Minimum amounts
If the application refers to a full calender year or the remainder of the year until the turn of the year, the amount of VAT for which a refund is applied for may not be less than SEK 500.

In other cases, the amount of VAT may not be less than SEK 4 000.

Reconsideration and appeal
A decision on the refund will, on request, be reconsidered by Skatteverket (The Swedish Tax Agency) if the refund application is refused in whole or part.

The same applies if you request a further refund for a period for which a decision has been issued. The decision of Skatteverket may be appealed agains to Länsrätten i Dalarnas län (the County Administrative Court in Dalarna County)