VAT Refund 2017-09-21T13:40:32+00:00

As in the other EU Member States, there is also a possibility for non-registered companies to recover their VAT in Sweden. Starting with the year 2010, a unitary electronic system was implemented at European level. Each company is now directly addressed to the Ministry of Finance in its own country, the application in electronic form, but must comply with the requirements of the state that reimburses the amounts related.

If you have invoices from Sweden, purchase of fuel from Sweden or any other Swedish VAT-bearer invoices, we will help you to correctly prepare your refund request and get your money back in maximum 6 months. We will explain extensively what documents must be prepared and completed the electronic application on your behalf.

Here's how the general situation is in Sweden:

VAT Rate Sweden

Standard VAT Rate: 25% (July 1990)

Reduced VAT Rate: 12% food; 6% Books

Knowing these, you can apply for completing the D318 documentation and the table below:

Article 9.2 sub-codes required Yes
Article 10 (Xerox copies of invoices) Never
Article 10 (Minimum amount of invoices for which Xerox is required Do not apply
Article 11 (CAEN code required) Yes
Article 12 (official language used) 1. SV 2. EN 3. By
Article 16 (repayment period included in the application)
Article 17 (Minimum amount of VAT to be repaid) For one year the VAT amount is minimum 500 SEK for a semester the VAT amount is minimum 4000 SEK
Article 19.1 (the Member State will send a receipt of the request by email) Not
Article 19.2 (the Member State shall communicate by email whether to accept or reject the application) Not
The request for a third party may be submitted With legal empowerment
May refund be received by a third party Yes, a person registered in the SE
Correction of initial demand Yes

This table is designed on the basis of Directive 9/2008 EC. The articles in the left column are those that are found in Directive 9.

The D318 application cannot be complete without the list of sub-codes, below:

Subcode Description  
1.  (  
2 Rental of means of transport
2.1 Rental of means of transport with a mass of not less than 3500 kg, other than means of transport of passengers
2.2 Renting of means of transport with a mass below or 3500 kg, other than means of transport of passengers
2.3 Rental of means of transport of passengers
3 Expenditure relating to means of transport (other than

Goods and services provided for in codes 1 and 2);

3.1 Expenditure relating to means of transport with a mass of not less than 3500 kg, other than means of transport of passengers
3.1.1 Purchase of means of transport with a mass of not less than 3500 kg, other than means of transport of passengers
3.2 Expenditure relating to means of transport with a mass below or 3500 kg other than means of transport of passengers
3.2.1 Purchase of means of transport with a mass below or 3500 kg other than means of transport of passengers
3.3 Expenses relating to means of transport of passengers
3.3.1 Purchase of means of transport of passengers
4 Road tolls and road use fees
4.1 Road access fees for means of transport with a mass of not less than 3500 kg, other than means of transport of passengers
5 Travel expenses, e.g. taxi or

Means of public transport

6 Properties
7 Catering and Restaurant services
8 Access to fairs and exhibitions
 9  Expenses for luxury products, entertainment activities

and show

10 Other

The term of acceptance of the payment shall be not more than 4 months from the date of filing the refund application.

Below we have a link to the Swedish authority responsible for VAT refund:

Http://www.skatteverket.se/otherlanguages/inenglish/employersbusinessescorporations

Http://www.skatteverket.se/foretagorganisationer/etjanster/momsaterbetalninginomeu