- Skatteverket believes that the person who has carried out the export of fuel is entitled to a refund of tax
- The right to a refund of tax for exported fuel belongs to the person who has exported the fuel themselves or through a transporter
- If tax has been paid in Sweden for fuel that has been exported, Skatteverket will decide on a refund upon application
- Export is defined as a product being taken out of the EU, either directly from Sweden or through another EU country
- The key factor in determining if fuel has been exported is if it has left the EU
- The law does not explicitly state who is entitled to a tax refund for exported fuel
- Skatteverket interprets the law to mean that the person who carried out the export is entitled to the tax refund.
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.
