The VAT location for the conference is Sweden, so this is in itself an “inner-Swedish” type of invoice (like buying a cinema ticket when you are in Sweden). (As opposed to, say, buying Swedish goods to be delivered outside Sweden – then the invoice would be of “export” type and would usually become your duty to pay your country’s VAT on importing goods).
For a private person (and probably also small businesses that have VAT exemption for their sales), this is where the story ends: you are subject to Swedish VAT in that matter, and your nationality doesn’t change anything about this.
However, if you were a business (including freelancer) within EU and do have a EU VAT-ID (in addition to your national VAT-ID), the EU VAT/tax treaties would allow you to file for a Swedish VAT return even though you do not have a Swedish VAT number.
This is basically a double-taxatation agreement: it avoids different taxes arising just because the conference is in a neighbour country.
Such double taxation agreements/tax treaties exist not only within the EU, but with some other countries as well
According to the organizers, ‘there is no VAT return for private citizens’.
This is a conclusive answer. VAT refunds are intended for things which will be exported from a country. For example, if you were to make a large jewelry purchase to bring home, the jeweler would be able to give you documentation to claim a refund. Since you aren’t “exporting” the conference from the country, you can’t claim back the VAT.
On the other hand, in general, businesses are allowed to deduct VAT they pay from the VAT they charge back to the public when they sell their products or services. So if an EU business were sending you to the conference, they may be able to get some of the VAT they pay refunded. This is presumably what the organisers are referring to.
Credit:stackoverflow.com‘
4 Mar, 2024
4 Mar, 2024