- To receive a refund of excess input VAT and excise duty, the taxpayer must have filed declarations for all taxes and fees.
- This applies to declarations for all tax periods that are not subject to a review decision.
- The taxpayer cannot receive a refund until all employer, VAT, and excise duty declarations due by the month in which the excess tax is reported have been filed.
- Taxes and fees to be paid are deducted before the refund.
- A refund will not be made if there is any obstacle to the refund.
- Before the refund is made to the taxpayer, tax account debts and then general and individual claims with the Enforcement Authority are deducted.
- The above reporting obligation does not apply if the reporting of deducted tax, employer contributions, VAT, and excise duty has not been made but the tax has still been determined to a certain amount through a review decision.
- A taxpayer files a report of excess input VAT for February at the beginning of March. The regular reporting date is in April.
- The person has reported tax deductions and employer contributions up to and including the reporting period January. The person’s business does not require the reporting of excise duty.
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.
