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SwedenSkatteverket

Foreign-vehicle road-charge refunds: appeal ban ends

From 2 August 2026, the former appeal ban no longer applies to the specified refund decisions. Decisions issued before that date remain subject to the ban.

By Taxxa AI OyPublished 3 August 2026

Legal & Corporate

Industry: Land transport and transport via pipelines

Decisions on refunding a Swedish-paid road charge for a foreign vehicle under section 22 of the Road Charges Act can now be appealed to a general administrative court. Skatteverket’s guidance records the removal of the previous appeal prohibition from 2 August 2026.Skatteverket

The transitional rule is decisive for older cases. The previous prohibition still applies to section 22 decisions issued before 2 August 2026. The change should therefore not be read as reopening every earlier refund decision: check the date of the decision being challenged.Skatteverket

The applicable procedure also depends on whether the vehicle is Swedish or foreign. The Road Traffic Tax Act’s appeal provisions apply, where relevant, to road charges for Swedish vehicles. For the foreign-vehicle decisions covered by the change, the Administrative Procedure Act’s appeal provisions apply instead.Skatteverket

Skatteverket separately explains that certain refunds for foreign vehicles where the charge was paid in another Eurovignette country can be appealed under the Road Charges Ordinance. Advisers should distinguish that route from a refund of a charge paid in Sweden. The legal reference for the amended Swedish-paid refund route is section 35 of the Act, as amended by SFS 2026:767, including its transitional rule.Skatteverket

Check the decision date, where the charge was paid and which appeal rules apply before preparing a challenge.

Sources

Vägavgift