General provisions



paragraph 1 of the terms used in this regulation have the same meaning

as of the VAT Act (1994:200).



What the regulation provides in the case of the one that is

taxable person applies mutatis mutandis also such non

taxpayers who are entitled to a refund of input tax

under 10 Cape. 9-13 of the law on VAT.



1 repealed by a regulation (2010:1898).



1 b of the decision in a case under the VAT law

(1994:200) may be set up in the form of an electronic document.



With an electronic document means a fixation with content

and exhibitors can be verified by a specific technical

procedure. Regulation (1994:1974).



2 repealed by Regulation (1997:751).



section 3 of the Revenue Commissioners establishes forms to forms and

other documents necessary for the application of

the VAT Act (1994:200). Regulation (2003:966).



section 4 of the Swedish tax agency shall provide free of charge the forms

referred to in paragraph 3. Regulation (2003:966).



/Rubriken expires U: 2016-01-01/especially if repayment to foreign taxable

people



/Rubriken entry into force: 01/01/2016/especially if refund to certain taxable persons who are established in other countries



5 § The Swedish or English language shall be used by

the applicant in an application for a refund under Chapter 19. section 2 of the

the VAT Act (1994:200). The same applies to the

communication that occurs in response to the tax office

requesting additional information in accordance with section 10 or 11

the VAT law. Regulation (2009:1347).



section 6, an application for refund under Chapter 19. paragraph 2 of the first

subparagraph VAT Act (1994:200) should contain

the following identification data:



1. applicant's name and full address,



2. an address for contact by electronic means,



3. the applicant's identification number for VAT or

tax identification number,



4. information on the bank account for the refund, including the IBAN

and BIC-codes, as well as



5. for each invoice or import document



a) supply or service supplier name and full

address,



(b) the goods or service provider) registration number to

value added tax,



c) prefix for Sweden in accordance with article 215 of Directive

2006/112/EC of 28 november 2006 on the common system

of value added tax, and



d) invoice or import document date and number.



First subparagraph 5 (b) and (c) do not apply in the case of imports.

Regulation (2009:1347).



section 7 of the application for a refund under Chapter 19. paragraph 2 of the first

subparagraph VAT Act (1994:200), the applicant shall describe the

the nature of the goods or services by using the following

codes:



1. fuel,



2. the hiring of means of transport,



3. expenditure relating to means of transport (apart from

the goods and services falling within code 1 or 2),



4. tolls and user charges,



5. expenses for travel, such as fare for taxi and

public transport,



6. accommodation,



7. food, beverage and restaurant services;



8. entrance fees to trade fairs and exhibitions,



9. expenses for luxury items, entertainment and

representation,



10. Miscellaneous.



If the applicant uses code 10 should the delivered goods and

provided services are specified. Regulation (2009:1347).



section 8 On an application for repayment under Chapter 19. paragraph 2 of the first

subparagraph VAT Act (1994:200), the applicant shall submit

further information on the nature of the goods or services in

as provided for in chapter 19. paragraph 4 of the same law,

to use the following of the codes contained in the Commission's

Regulation (EC) no 1174/2009 of 30 november 2009 on the

detailed rules for the application of articles 34a and 37 of Council

Regulation (EC) No 1798/2003 as regards the repayment of

value added tax in accordance with Council Directive 2008/9/EC:



2.1 the hiring of means of transport with a weight of more than 3 500

kilogram, apart from the means of transport for paying

passengers,



2.2 the hiring of means of transport with a weight not exceeding 3 500

kilogram, apart from the means of transport for paying

passengers,



2.3 the hiring of means of transport for paying passengers,



3.1.1 purchase of transport vehicles weighing more than 3 500

kilogram, apart from the means of transport for paying

passengers,



3.2.1 acquisition of vehicles of a weight not exceeding 3 500

kilogram, apart from the means of transport for paying

passengers,



3.3.1. the acquisition of means of transport for paying passengers,



4.5 tolls for all means of transport that travel over

The Öresund bridge,



9.3. expenses for entertainment and representation expenses,



10.4.1 work on property,



10.4.2 work on property used as a residence,



10.5.2 the acquisition or rental of immovable property used as a residence

or for recreational or leisure purposes;



10.13 the goods and services acquired by a tour operator and

will the passenger directly to consumers. Regulation (2009:1347).



§ 9 the Revenue Commissioners shall, in connection with the work is

notifies the applicant of its decision concerning an application for

reimbursement shall return the original document to the work

received in accordance with the implementation of chapter 19. 11 § or

25 paragraph 1 VAT Act (1994:200) to the

as given in the document for the work. The same applies if a

the application shall be deemed to have been rejected under Chapter 19. 13 section

or the fourth subparagraph of paragraph 14 of the VAT law.

Regulation (2009:1347).



section 10 is repealed by Regulation (1997:751).



repealed by section 11 of the Regulation (1997:751).



In some cases, particularly for import



for the purposes of section 12 of Chapter 3. 30 section

the VAT Act (1994:200) to the Customs Office of

imports to the Swedish tax agency. If in such a case, the goods are not

traded to another EU country, the tax authority shall notify the

The Customs and Excise Department. Regulation (2011:385).



section 13, a person who is liable to tax for the import of a product shall, on

call of the Customs and Excise Department, submit a written declaration of

the purpose for which the goods are entered. Regulation (1999:521).



13 (a) repealed by Ordinance (1997:751).



13 b of the first destination in Chapter 7. the third subparagraph of paragraph 8

the VAT Act (1994:200), of course the place listed in a

Bill of lading or other transport document relating to imports into

Sweden. The goods shall be transported to any other

place of destination shall be considered known at the time of

chargeable event if such other place indicated on the

Bill of lading or shipping document. Regulation (2004:1158).



Certificate in some cases on sales abroad or to other

EU countries



section 14 for the purposes of Chapter 5. 3 a of the first subparagraph, 8

the VAT Act (1994:200), where it is a question of

goods shall be carried by the buyer in his personal luggage,

seller in their accounts have



1. a certificate issued by a certifying officer approved

of the tax office and showing that the buyer has brought the goods

outside the EU, or



2. an invoice or equivalent document's stamped by the

the Customs office where the goods left the COMMUNITY to be carried to a place

outside the European Union.



On sale in the transit hall at the airport, or if it

other reason, there are special reasons, the seller shall be deemed to have

fulfilled his obligation under the first paragraph, even if the

documents referred to therein are not present. Regulation (2011:385).



14 a of If a be obtained in another EU country by a physical

person who has his permanent address or usually resides in a country

outside the EU and he at departure from Sweden is bringing the goods

outside the EU, the Customs office where the goods left the

Sweden at his request, certify the export by a stamp on the

the invoice or equivalent document that is the basis

for the delivery of goods. Regulation (2011:385).



14 b/expires U: 2016-01-01/at such sales of new means of transport

exempt from taxation pursuant to Chapter 3. paragraph 30 (a)

the VAT Act (1994:200), the seller shall to

The tax agency submit copy of the invoice issued for

turnover.



The tax office will inform the detailed rules necessary for the

the application of this provision. Regulation (2003:1138).



14 b/entry into force: 01/01/2016/a taxable person whose supplies of new means of transport are exempted from taxation under Chapter 3. 30 a of the VAT Act (1994:200), to the Swedish tax agency, make a copy of the invoice issued for turnover, unless an indication of sales should be provided in a recapitulative statement under Chapter 35. section 2 of the tax Procedure Act (2011:1244). Regulation (2015:895).



§ 14 c/expires U: 2016-01-01/for such sales are exempt

According to Chapter 3. 30 (a) in section 3, 3A or 4 or third

paragraph or section 31 of the VAT Act (1994:200),

the seller to establish exemption in their accounts have

one of the buyer provided certificates equivalent to that referred to in paragraph 4 (a)

Ordinance (1994:224) for the refund of value added tax and

certain excise duties to aid organizations, foreign

missions and others. The certificate shall be issued by the competent

authority in the Member State where the purchaser is stationed.



When such circulation of goods exempted from tax

According to Chapter 3. 30 (a) in section 3, 3A or 4 or section 31

or 31 a of the VAT law and where the transport of goods

provided by buyer, seller shall in their accounts have one of

the buyer has issued the certificate stating that he is in close proximity

with the intention of bringing the goods from Sweden

to another EU country. Regulation (2011:385).




§ 14 c/entry into force: 01/01/2016 At such sales as exempt pursuant to Chapter 3. 30 c or section 31 of the VAT Act (1994:200), the seller to establish exemption in their accounts have a certificate corresponding to the left of the purchaser referred to in 4 a of the Ordinance (1994:224) for the refund of value added tax and certain excise duties to aid organizations, foreign missions and others. The certificate shall be issued by the competent authority in the Member State where the purchaser is stationed.



When such circulation of goods exempted from tax under Chapter 3. (c) paragraph 30, 31 or 31A VAT law and where the transport of goods provided by buyer, seller shall in their accounts have a certificate issued by the buyer to show that he is in close connection with the intention of bringing the goods from Sweden to work in another EU country. Regulation (2015:895).



15 repealed by Ordinance (1997:751).



Especially if trading in investment gold



15 a of the Revenue Commissioners shall, not later than 1 June of each year

inform the Ministry about the gold coins that meet

the criteria set out in Chapter 1. 18 paragraph 2

the VAT Act (1994:200) and traded in

Sweden. Regulation (2003:966).



16 repealed by Regulation (1997:751).



section 17 was repealed by Regulation (1997:751).



section 18 is repealed by Regulation (1997:751).



Especially if the goods in some layers



18 a of/expires U: 2016-05-01/

In the field of taxation under 9 c. 4 §

the VAT Act (1994:200) is the Swedish national tax Board

the tax authority, subject to the provisions of the second subparagraph.



In the case of goods in temporary storage, customs warehouse, free zone or

free warehouse is the customs service tax authority in cases where the goods

not dealt under Chapter 9 c. Article 1, first paragraph 3

the VAT law and according to Chapter 5. 11 and 11 a § §

Customs Act (2000:1281) to VAT is to be levied in accordance

with the customs law. Regulation (2014:87).



18 a of/comes into force in: 2016-05-01/

In the field of taxation under 9 c. section 4 of the VAT Act (1994:200) is the Swedish national tax board tax authority subject to the provisions of the second subparagraph.



In the case of goods in temporary storage facility, a customs warehouse or free zone's customs tax authority in cases where the goods are not traded under 9 c. Article 1, first paragraph 3 law on VAT and according to Chapter 2. 1 and 2 of the Customs Act (2016:253) that VAT is to be levied in accordance with the Customs Act.

Regulation (2016:291).



18 (b) §/expires U: 2016-05-01/

If the goods are to be put into circulation in a manner referred to in 9 c

Cape. Article 1, first paragraph 3 VAT Act (1994:200),

the person who put up the goods in a temporary warehouse, customs warehouse,

the free zone or free warehouse communicate this to

The customs service as soon as possible and at the latest when the goods cease to be

placed in such a way.



Has been given such a task referred to in the first subparagraph shall

The Customs shall inform the tax authority to this effect. Regulation (2003:966).



18 (b) the entry into force of §/in: 2016-05-01/

If the goods are to be put into circulation in a manner referred to in Chapter 9 c. Article 1, first paragraph 3 VAT Act (1994:200), which put up the goods at the facility for temporary storage, customs warehouse or free zone provide information thereon to the customs service as soon as possible and at the latest when the goods cease to be placed in such a way.



Have such a task left to the customs service notify the Skatteverket. Regulation (2016:291).



Especially if electronic services



18 c § If a service is provided via electronic mail,

This in itself does not mean that the service is such a

electronic service referred to in Chapter 5. section 16, third subparagraph

the VAT Act (1994:200). Regulation (2014:1081).



Enforcement regulations



section 19 of the tax agency, in consultation with the Customs and Excise Department

announce the additional rules needed

the enforcement of the provisions of Chapter 9 c.

the VAT Act (1994:200). Regulation (2003:966).



19 (a) repealed by Ordinance (1997:751).



19 a section/entry into force: 01/01/2016 tax agency, announced the details relating to the enforcement of the provisions of section 14 (b).

Regulation (2015:895).



19 a section/entry into force: 2016-05-01/

The Revenue Commissioners may provide details relating to the enforcement of the provisions of section 14 (b).

Regulation (2016:291).



section 20 of the Customs and Excise Department may provide the additional

provisions necessary for the implementation of the provisions

in the VAT Act (1994:200) on the import of goods.

Regulation (1999:521).



paragraph 21 of the tax Board may announce further provisions

necessary for the enforcement of the provisions of Chapter 3.

10 a-10 c sections, 6 a kap. and Chapter 9. section 7 of the law on VAT

(1994:200). Regulation (2003:966).



section 22 of the Swedish tax authority may provide the additional regulations

necessary for the enforcement of the provisions of the

the VAT Act (1994:200) related activities in

export store under the Act (1999:445) if export outlets.

Regulation (2003:966).



section 23 of the tax Board may announce further provisions

necessary for the enforcement of the provisions of Chapter 11. 9 § 1 and

2 VAT Act (1994:200). Regulation (2003:1138).



section 24 of the Revenue Commissioners may provide the additional regulations

necessary for the enforcement of the provisions of the

the VAT Act (1994:200) concerning invoice transmitted on

electronically. Regulation (2003:1138).



section 25 of the Revenue Commissioners may provide the additional regulations

necessary for the enforcement of the provisions in chapter 19. 4, 25,

31 and 31A § VAT Act (1994:200).

Regulation (2014:1081).



Transitional provisions



1994:223



This Regulation shall enter into force on 1 July 1994 when

Regulation (1968:431) on value added tax shall cease to

apply. The repealed Regulation, however, is still in

terms of conditions relating to the period prior to the

the entry into force.



1994:1800



This Regulation shall enter into force simultaneously with the law

(1994:1500) on the occasion of Sweden's accession to the

The European Union.



1997:751



This Regulation shall enter into force on 1 november 1997. Older

rules still apply in respect of the tax levied

in accordance with the provisions of the VAT Act (1994:200).



2003:1138



This Regulation shall enter into force on 1 January 2004.

The provisions of paragraph 14 in its new wording also applies to certificates

that is issued by a certifying officer which is approved by the

taxing authority.



2014:87



1. this Regulation shall enter into force on January 1, 2015.



2. Older provisions still apply for VAT

at imports for which liability occurred prior to the

the entry into force.



2014:1081



1. this Regulation shall enter into force on January 1, 2015.



2. Older provisions still apply for VAT

for which liability occurred prior to the entry into force.



2016:291



1. This Regulation shall enter into force on 1 June 2015.



2. Older provisions still apply to VAT on imports for which liability occurred prior to the entry into force.