The Swedish VAT (Value Added Tax) rules for a physical congress imply that all delegates will be charged 25% VAT, but the VAT can be reclaimed in most cases (see info below). The VAT will be specified on the invoice. Hence, a valid VAT or tax registration number for your company/ organization must be provided with the registration.
For participants from outside Sweden, the following rules apply:
A valid VAT number is mandatory, and it is important that your number is stated exactly according to EU standards. Further documentation must be provided on request. To validate your number before registering, please click here.
A valid VAT number or equivalent tax registration number is mandatory. Any further documentation should be provided on request.
Delegates from Sweden
For Swedish delegates, representing a Swedish legal person or organization, the VAT will be handled according to normal Swedish VAT rules.
People attending privately (not representing a taxable person)
Any person attending privately without representing a company/organization are required to pay VAT (25%) in addition to the registration fee.
How to reclaim Swedish VAT:
For delegates representing a company/organization from an EU country, their company/organization can reclaim the VAT through an EU electronic mechanism. For this reason, a valid VAT-number must be provided with the registration. The rules applicable for other EU countries can be studied in this Swedish Tax Agency link.
For delegates from outside the EU, the possibility for their company/organization to reclaim VAT also exists. Also, in this case, a valid VAT number or equivalent tax registration number is mandatory. The rules can be studied on the Swedish Tax Agency website on VAT refund and the form for VAT return can be downloaded here. Local regulations in the participant’s country of residence may also apply in addition to the Swedish VAT rules.