12.1 Value added tax (VAT) and excise duties
- 12.1.1 Refunds for official use
- 12.1.2 Refunds for personal use
- 12.1.3 Exemptions in other EU member states
Diplomatic missions, diplomatic agents, career consular posts, career consuls and offices of certain international organisations may claim a refund of the value added tax (VAT) and excise duties paid on certain goods and services as listed below, provided that these were purchased in Sweden and that a refund request is duly submitted under the Value Added Tax Act (1994:200) and the Ordinance on repayment of value added tax and certain excise duties to relief organisations, foreign missions and others (1994:224).
Refund requests for purchases made during the first quarter of 2016 and onwards are to be submitted directly to the Swedish Tax Agency (not to the Ministry for Foreign Affairs).
Send the requests for refund at the following address:
Skatteverket
771 83 Ludvika
12.1.1 Refunds for official use
For refunds for official use by:
- diplomatic Missions
- career consulates
- international organisations mentioned in the Annex to the Act on Immunity and Privileges in Certain Cases (1976:661)
fill in application form: SKV 5648
Please consult the following guidelines, which contain information regarding the procedure for refund and a non-exhaustive list of examples of purchases qualifying/not qualifying for a refund.
Guidelines for Diplomatic Missions, Career Consulates and International Organisations
12.1.2 Refunds for personal use
For refunds for personal use by:
- diplomatic agents
- career consuls
- chief representatives or staff of international organisations seated in Sweden if the right of refund follows from the agreement with the Swedish Government
fill in application form: SKV 5650
Please consult the following guidelines, which contain information regarding the procedure for refund and a non-exhaustive list of examples of purchases qualifying/not qualifying for a refund.
Guidelines for Diplomatic Agents, Career Consuls and Representatives of International Organisations
Please note that for refunds for personal use by heads of mission, fill in application form SKV 5650. For refunds on behalf of the residence, in its capacity as the premises of the mission, please use application form SKV 5648. The Swedish Tax Agency will not reimburse VAT or excise duties for purchases made by heads of missions for goods or services for personal use if these requests are made on the application form intended for the mission.
12.1.3 Exemptions in other EU member states
Tax-free purchases from other EU countries are possible if they would have entitled the purchaser to a VAT refund had they been made in Sweden. The same criteria – regarding goods that qualify for a refund and the minimum amounts that apply for purchases in Sweden – also apply to purchases from other EU countries.
The European Union VAT and excise duty exemption certificate is required for the supplier to be able to deliver goods exempt from VAT and excise duties.
Shortcuts
Contact
Ministry for Foreign Affairs
Visiting address Gustav Adolfs torg 1
Address 103 39 STOCKHOLM
email to Protocol Department
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