Are non-EU national "visiting researchers" in Sweden eligible for VAT refund? [closed]

Are non-EU national "visiting researchers" in Sweden eligible for VAT refund? [closed] - White Printer Paper on Glass Table

Sweden offers a special kind of residence permit for "visiting researchers". As far as I understand this "visiting researcher" permit is different from a proper residence permit and more akin to a D-type "long stay" visa (although I am not certain of this, since as the name implies this is a "permit" and not a "visa").

Concurrently, the European Comission's "guide to VAT refund for visitors to the EU" defines a "visitor" who is eligible for VAT refund as follows:

A ‘visitor’ is any person who permanently or habitually lives in a country outside the EU. Your address as shown in your passport or other identity document will be taken as the place where you permanently or habitually live.

Example: Eduardo lives and works in Brazil but spends three months every summer in Portugal, where he has a time-share in a villa. Eduardo’s permanent address is in Brazil, so he is a ‘visitor’ to the EU while in Portugal.

In some countries, you may also qualify as a ‘visitor’ if you are living in an EU country for a defined period of time for a specific purpose, but your permanent home is outside the EU and you are not intending to return to the EU in the immediate future. EU citizens permanently living in non-EU countries are also eligible for the VAT refund.

Example: Paul is a Belgian citizen but lives permanently in Canada. Once a year, he returns to Belgium to visit his parents. Paul is a ‘visitor’ and can apply for a refund on a basis of his Canadian residence card.

So, as indicated by the title, the question is: Are non-EU nationals holding and traveling with a Swedish "residence permit for visiting researchers" (while employed in Sweden) eligible for VAT refund when traveling outside the EU?






Pictures about "Are non-EU national "visiting researchers" in Sweden eligible for VAT refund? [closed]"

Are non-EU national "visiting researchers" in Sweden eligible for VAT refund? [closed] - Green Leafed Trees
Are non-EU national "visiting researchers" in Sweden eligible for VAT refund? [closed] - Black and White Laptop
Are non-EU national "visiting researchers" in Sweden eligible for VAT refund? [closed] - Inspirational Quotes On A Planner



Can I claim VAT back from non EU countries?

Tourists must meet the following conditions to be able to claim VAT refund: the tourists must provide proof of residence (eg non-EU passport or residence permit) the goods must be taken out of the EU within three months of being bought. The tourist must provide a stamped VAT refund document proving this.

Can tourist claim back VAT?

One of the great things about post-Brexit travelling in Europe is that British travellers can now claim a VAT refund on purchases made in the EU! This includes popular holiday destinations like France, Italy and Spain etc.

Can overseas visitors claim back VAT?

Overseas visitors will still be able to buy items VAT-free in-store and have them sent direct to their overseas addresses, while the costly system of claiming VAT refunds on items taken home in visitors' luggage will be ended.

Can I claim VAT back from Sweden?

You may be entitled to a refund of VAT paid on purchases in Sweden if your business is not established in Sweden and you are not obliged to be registered for Swedish VAT.



VAT Refund - *Everything You Need to Know* | AmandaRaeRevue




Sources: Stack Exchange - This article follows the attribution requirements of Stack Exchange and is licensed under CC BY-SA 3.0.

Images: Lavendula Peace, Jonathan Petersson, Prateek Katyal, Bich Tran