SwedenRegeringskansliets rättsdatabaser
Road-charge refunds: revised calculation applies from 2 August
SFS 2026:767 changes the refund provision for charges paid in Sweden. The receipt date of the application determines the first refundable day under the new wording.
By Taxxa AI OyPublished 18 August 2026
The revised section 22 of the Road Charges Act requires the tax authority, following an application, to decide on refunding a road charge paid in Sweden. The refund corresponds to the charge for the remaining paid days, counted from the day after the application arrived. A EUR 25 fee is deducted from the amount repayable.Svenskforfattningssamling
The amendment took effect on 2 August 2026, but older provisions continue to govern refund applications received before then. Practitioners should retain evidence of the application’s receipt date and apply the appropriate version of the provision. The same amendment changes appeal rules, with a separate transition based on when the refund decision was issued.Svenskforfattningssamling
Check when the refund application arrived, the remaining paid days and the EUR 25 deduction before calculating the refund.