All registrations are subject to Swedish VAT (moms) at the standard rate, 25%. EU businesses that are registered for VAT may apply for the refund of VAT through their own country’s electronic VAT refund portal.
A service must be taxed in the country where it is supplied (country of supply). If the service is supplied in Sweden, Swedish VAT must thus be charged if this is a taxable service. More information is available in this brochure on VAT from the Swedish Tax Agency.
For non EU citizens, please contact your tax authority for details.
Swedish companies and universities pay the full amount – the VAT will be refunded by Skatteverket.