Date: 2022-12-30
Number: 8-2057143
The statement on reporting of value added tax during the corona crisis, dated April 2, 2020, dnr 8-165567 , shall no longer be applied.
The position statement deals with the possibility of considering the corona crisis as such a circumstance that should be a special reason for certain provisions on the reporting of value added tax. The provisions referred to are the requirement for special reasons when changing to the accounting method for those applying the invoicing method and when changing to a longer accounting period within 24 months after the request for a shorter accounting period.
Taking into account that covid-19 is no longer a disease dangerous to the public or society, there is no longer any reason to apply the position.
Source: skatteverket.se
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