From the 1 January 2010 introduces a new application procedure for getting VAT refunds paid for goods and services in EU (EG). Däremot har det inte skett några förändringar av ansökningsförfarandet för ansöka om att få moms återbetalt off EU (EG).
From the 1 January 2010 måste man använda Skatteverkets e-tjänst “VAT refund in the EU” to apply for a refund of VAT to an authority in another EC country.
Applications must be submitted to the Tax Board, which forwards the application to the country.
His minimibelopp
Only possible to apply for a refund of the following amount:
| Application Period | Minimum Amount |
| At least three calendar months but less than one calendar | 400 euros or the equivalent in the other country's currency |
| A calendar year or the remainder of a calendar year, even if it is less than three months | 50 euros or the equivalent in the other country's currency |
Source: SKV - Refund of VAT in EC