The property of a taxable person is not in itself dependent on the person being registered for VAT. It is sufficient that the person actually acts as a taxable person, ie independently conducts a financial activity. Registration for VAT is only a formal measure to facilitate the collection of tax and control ( C-527/11 Ablessio paragraphs 18-20 and RA 2002 note.26 ).
However, the decision on registration is important in that it is a confirmation that the Tax Agency at the time of the decision has assessed that the person is taxable and conducts financial activities. Once the tax liability has been established, it would be contrary to the principles of protection of legitimate expectations and of legal certainty to reconsider this decision with retroactive effect. However, this does not apply when it comes to fraud or abuse. This means that if a registration application has been made in good faith and the applicant has provided the information that the Tax Agency needed to be able to make a decision on registration, the applicant should be able to rely on the tax liability until the authority announces otherwise ( HFD 2021 ref. 52 , paragraphs 17 and 20-21).
Read more about the significance of registration for the right to deduction
Source: skatteverket.se
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