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11.3. Refund of VAT to Non-Residents

Sweden generally allows for the deduction of input VAT to offset output VAT for non-resident taxpayers registered for VAT. When the input tax exceeds output tax in a given period, a refund is automatically provided.

Non-residents not required to register for VAT in Sweden are generally able to claim a refund of VAT paid when they are registered for VAT or a similar tax in their country of establishment. The process depends on whether the non-resident is resident in a EU Member State or is resident in a non-EU country.

Resident of an EU Member State

For residents in an EU Member State, refunds are made under the terms of EU Directive 2008/9/EC. The claim must be made by filing an application electronically in the EU Member State in which they are resident, and must include supporting documentation.

The minimum claim period is three months and the maximum is one year. The minimum claim for a period of less than a year is SEK 4,000, and the minimum for an annual claim is SEK 500.

The deadline for a refund claim for EU residents is 30 September of the year following the year in which the VAT was incurred.

Residents of a Non-EU Country

For residents of a non-EU country, refunds are made under the terms of the EU 13th Directive with no reciprocity requirements. Claims may be submitted in Swedish, English, French or German and must include supporting documentation.

The minimum claim period is six months and the maximum is one year. The minimum claim for a period of less than a year is SEK 4,000, and the minimum for an annual claim is SEK 500.

The deadline for a refund claim for non-EU residents is 30 June of the year following the year in which the VAT was incurred.