On a 25%-rate item, a fifth of the price is VAT, and a visitor who lives outside the EU can get most of it back. The paperwork is simple. Two details trip people up: where the stamp happens, and who counts as “non-EU”.
When you need this
You live outside the EU and you’re about to buy something in Sweden that costs real money: a coat, a piece of Swedish glass, a camera. Or you’re packing for the airport with a pile of tax-free forms and wondering which bag the shopping should go in. Or you live in Norway and someone told you “non-EU visitors shop tax-free”. That’s only partly true, and the section on Norway explains why.
Who qualifies
The rule comes from Sweden’s VAT Act, the Mervärdesskattelag (2023:200). It exempts a sale of goods from VAT when the buyer lives, or is permanently staying, outside the EU and takes the goods out of the EU in time.
You qualify if:
- you live in a country outside the EU, for example the US, the UK (Great Britain), Switzerland, Australia or Iceland, or
- you’re moving from Sweden to live outside the EU for at least 12 months. Swedish citizens can use this too, with proof such as a residence permit for the new country.
You don’t qualify if you’re registered as resident anywhere in the EU, whatever your passport says. Northern Ireland is a grey area: Skatteverket, the Swedish Tax Agency, treats it as part of the EU for trade in goods. A Northern Ireland resident should check with the refund company before relying on a refund.
What qualifies — and what doesn’t
| Qualifies | Doesn’t qualify |
|---|---|
| Goods you bought and carry yourself | Hotel stays, restaurant meals, car hire, any service |
| Unused goods | Anything worn, opened or used before departure |
| Purchases of at least 200 kr including VAT | Smaller purchases |
| Personal use | Goods for resale or business |
| Goods out of the EU by the end of the third month after the purchase month | Goods exported later |
The deadline runs from the end of the purchase month, not from the receipt date. Buy on 10 January and the goods must leave the EU by 30 April.
A refund also needs a shop that offers it. Only shops signed up with a refund company issue the tax-free form, so ask at the till before you pay.
How much you actually get back
Most shop goods carry 25% VAT. Because it’s included in the price, the VAT is one fifth of the tag: 200 kr on a 1,000 kr item.
You won’t receive all of it. The refund company takes a fee. Global Blue’s partner material advertises “up to 19%” of the price back, and on small purchases you get less. Skatteverket has approved two refund companies (intygsgivare): Global Blue and Planet. Skatteverket and Tullverket (Swedish Customs) never pay refunds themselves.
Food is a poor candidate. Food VAT is 6% from 1 April 2026 to 31 December 2027, so edible souvenirs return very little.
Step by step
- Ask the shop for a tax-free form when you pay, and keep the ordinary receipt too. Have your passport with you. Planet counts purchases in the same store on the same day toward the 200 kr minimum.
- Keep the goods unused and reachable. The desk may ask to see them.
- Work out where the goods leave the EU. See the next section. This is the step that goes wrong.
- Get the form stamped before you leave the EU. Bring five things: the tax-free form, the shop receipt, the goods, your travel documents and your passport. Allow plenty of time.
- Claim the refund from the refund company, either at its desk or by posting the stamped form in its envelope or airport postbox. You can have the money paid to a card or in cash, minus the fee.
No stamp, no refund. The stamp has to happen before the goods leave the EU and can’t be added afterwards.
Where to get the stamp
On a direct flight out of Sweden, you stamp in Sweden. On a connection through another EU airport, it depends on which bag the goods are in:
| Your route | Goods in checked luggage | Goods in hand luggage |
|---|---|---|
| Direct flight from Sweden to outside the EU | Stamp in Sweden, before checking the bag in | Stamp in Sweden |
| Connection via Copenhagen, Frankfurt, Amsterdam etc. | Stamp at your Swedish departure airport, before checking the bag in | Stamp at the last EU airport |
The logic is that the stamp certifies goods the official can see. Once a bag is on the belt, nobody can inspect what’s inside.
Who stamps: if you bought the goods in Sweden or Denmark, the refund company’s desk stamps the form. If the desk is closed, or you bought in another EU country, Tullverket stamps it.
At the airports:
- Stockholm Arlanda: Global Blue has desks in Terminal 5 before and after security, plus a postbox. The postbox is only for forms that already carry a stamp. Planet works through agents in Terminals 2 and 5. Tullverket has a service point in the Terminal 5 arrivals hall, with its customs office near the airport as the fallback.
- Gothenburg Landvetter: stamping is done at the information desk.
- Malmö and elsewhere: Planet lists Malmö as a validation point. For any other departure point, find out in advance how stamping works there.
- Driving into Norway: the goods leave the EU at the Norwegian border, and Planet says road travellers can validate with its Norwegian partners.
Planet sends purchases over 25,000 kr to the customs desk before security for inspection. Desk opening hours vary, so check the airport’s page on the day.
Norway and Åland: a different rule
This is the part most tax-free guides get wrong. Norway is outside the EU, but residents of Norway and Åland can’t use the ordinary scheme. The VAT Act sets a separate test for them:
- the item, or a set that belongs together, costs at least 1,000 kr excluding VAT
- the goods are brought into Norway or Åland soon after purchase, which Skatteverket reads as within 14 days
- import VAT is paid there, and the shop gets a copy of the customs bill
Planet’s airport scheme excludes Norway residents outright. In practice, a Norwegian shopper deals with the shop, not an airport refund desk. For what you pay at the Norwegian border, see crossing the Sweden–Norway border.
Mistakes to avoid
- Checking the bag before getting the stamp. That’s the most common way to lose the refund.
- Stamping in Stockholm when the goods leave the EU in Frankfurt. Hand-luggage goods on a connection are stamped at the last EU airport.
- Posting an unstamped form. It won’t be paid.
- Wearing or unboxing the purchase before departure.
- Expecting VAT back on a hotel bill or a dinner. Services are outside the rule.
- Expecting the full 20%. The refund company’s fee comes off first.
Practical information
| Item | Detail |
|---|---|
| Who qualifies | Residents outside the EU; people moving outside the EU for 12+ months |
| Legal basis | Mervärdesskattelag (2023:200), 10 kap. 65 § |
| Minimum purchase | 200 kr including VAT |
| Norway / Åland residents | 1,000 kr excluding VAT, import VAT paid at home, via the shop |
| Deadline to export | End of the third month after the purchase month |
| Standard VAT | 25% (one fifth of the price) |
| Food VAT | 6% until 31 December 2027 |
| Refund companies | Global Blue, Planet |
| Fee | Deducted by the refund company; “up to 19%” of the price is returned |
| Stamp from | Refund company desk; Tullverket if closed or bought elsewhere in the EU |
| Bring | Tax-free form, shop receipt, goods, travel documents, passport |
| Services (hotels, meals) | Not refundable |
FAQ
Can tourists get VAT back in Sweden?
Yes, if you live outside the EU. You can reclaim VAT on goods, not services, bought in shops that offer tax-free, provided each purchase is at least 200 kronor including VAT, the goods are unused and in your luggage, and they leave the EU by the end of the third month after the purchase month. Norway and Åland residents follow a separate rule.
How much VAT refund do you get in Sweden?
Most shop goods carry 25% VAT, which is one fifth of the price: 200 kronor on a 1,000-kronor item. You will receive somewhat less, because the refund company deducts a fee; Global Blue partner material advertises “up to 19%” of the price. Food is currently taxed at only 6%, so edible souvenirs return very little.
What is the minimum purchase for tax-free shopping in Sweden?
200 kronor including VAT per purchase for residents outside the EU. Planet counts purchases made in the same store on the same day toward that amount. Residents of Norway and Åland face a much higher threshold of 1,000 kronor excluding VAT, for one item or a set that belongs together, and must pay import VAT at home.
Where do I get my tax-free form stamped at Arlanda?
Terminal 5 has Global Blue desks before and after security, and Planet uses agents in Terminals 2 and 5. Tullverket has a service point in the Terminal 5 arrivals hall. Bring the form, shop receipt, unused goods, travel documents and passport. Stamp before checking in any bag that holds the goods.
Can Norwegians shop tax-free in Sweden?
Not through the ordinary scheme. A Norway resident gets the VAT back only when the goods cost at least 1,000 kronor excluding VAT, are brought into Norway soon after purchase and Norwegian import VAT is paid. Skatteverket’s guidance reads that as within 14 days. The shop needs a copy of the customs bill, and Planet’s airport scheme excludes Norway residents.
I’m flying home via another EU airport. Where do I get the stamp?
Where the goods physically leave the EU. Goods in checked luggage are stamped at your departure airport before you check the bag in. Goods in hand luggage are stamped at the last EU airport on your route, such as Copenhagen or Frankfurt. The stamp cannot be obtained after you have left the EU.
Can I get VAT back on hotels and restaurant meals?
No. The Swedish tax-free rule exempts deliveries of goods that a traveller takes out of the EU. Hotel stays, restaurant meals, car hire and other services are consumed in Sweden and fall outside it, so their VAT is not refundable to a visitor. Only goods carried home in your luggage qualify.
Related guides
- Money in Sweden: how you’ll pay for the shopping in the first place
- Taking alcohol home from Sweden: what your home country lets you bring in
- Crossing the Sweden–Norway border: quotas and import VAT for Norway residents
- Arlanda airport guide: finding your way around the terminals
- Leaving Sweden checklist: the stamp is one line on it
Facts verified 2026-09-24. Sources: Sveriges riksdag (Mervärdesskattelag 2023:200), Skatteverket, Tullverket, Finnish Customs, Swedavia, and the refund companies Planet and Global Blue. The full register is in this topic’s source file. Refund fees and desk hours change and are not published here. Found something outdated? Tell us and we’ll fix it.