VAT groups established outside the EU are not eligible for VAT refunds in Sweden and are not treated as a single taxable entity. Consequently, each company within such a group is considered individually liable for VAT, and only individual companies, not the entire group, can apply for VAT refunds.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
