Purchases from other EU countries
When you purchase goods or services from a company in another EU country, the seller must not charge Swedish VAT on its sales. As the buyer, you must report Swedish VAT on your purchases in your VAT return.
Further information about the rules that apply, exceptional cases, and what you must to do, is available here:
Refund of foreign VAT
You must not claim a deduction for foreign VAT in your Swedish VAT return. You can only claim a VAT deduction for Swedish VAT. If you have paid VAT in another EU country on purchases that you have made for business purposes in Sweden, you may in certain cases be entitled to a refund from the EU country in which VAT was charged. In order to claim a foreign VAT refund, you must submit a separate application for this specific purpose.
Important information about our “VAT refunds within the EU” e-service
The Swedish Tax Agency’s “VAT refunds within the EU” e-service will close on 31 December 2026. If you need to make changes or add information to an application, you must do so before the closing date. We will introduce a new e-service in spring 2027. For purchases made in 2026, you must submit your VAT refund application by 30 September 2027.
Representatives based outside Sweden will not be able to use the new e-service until later on. You will need to register your representative with us again before they can use the new e-service. A new registration form will be available at a later date.
Check your VAT number
When you purchase goods or services from a company based in another EU country, you will normally be required to provide your VAT number. Log in to “My pages” (“Mina sidor”) to check your VAT number. To access this information, click on “Registration certificates” (“Registerutdrag”)