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Sweden limits input VAT on hotel expenses

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Sweden limits input VAT on hotel expenses

The Swedish authorities will no longer allow unlimited VAT deduction on hotel expenses. As from 1 January 2017, these expenses can be deducted to a maximum amount of SEK 300. This limit is the same as the threshold already applicable on meals and restaurant expenses, although a reduced deduction is foreseen on the alcoholic drinks component of these expenses.

VAT refund claims via your VAT return or via Directive 2008/09/EC must consider these new deduction limits when claiming a VAT refunds on VAT incurred in hotel expenses.

The procedure to get a VAT refund for EU businesses not registered in the country where VAT was incurred is harmonized for all EU countries. However, deduction limits change from one country to another, making it difficult in practice to evaluate the amount of VAT that can be reclaimed every year. In Marosa we have comprehensive tables with deduction limits per item of expenditure in each European country. Please send us an email if you would like to receive this overview.  


  • By Marosa EU VAT
  • Published 04/04/2017 22:03