VAT Refund Administration by Seller to Non-EU Visitors is Taxable, Not Exempt Transaction

• Updated on 2025-08-13
• Court case: Administration of VAT refund by a seller to visitors from outside the EU is a separate transaction not exempt from tax
• If the seller provides a service for VAT refund administration for a fee, it is a separate service not exempt from tax

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.