- Swedish Tax Agency updated its Guide for Non-EU Taxable Persons on 16 April 2025
- Update clarifies VAT refund applications for non-EU VAT Groups
- Non-EU VAT Group is not treated as a single taxable person for VAT refunds
- Each company in the group is a separate taxable person
- Each company must submit its own VAT refund application
- Group-level applications are not accepted
- Clarification ensures compliance with Swedish VAT rules
- Aims to streamline refund process for non-EU entities in group structures
Source: fintua.com
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.