Incorrectly charged VAT should be corrected by issuing a corrective invoice. However, the Swedish Tax Agency (Skatteverket) can waive this requirement under special circumstances:
1. When there is no risk of tax loss.
2. When there is a risk of a minor tax loss and it is impossible or unreasonably difficult to issue a corrective invoice.
**Details:**
– **Assessment of Risk for Tax Loss:** The Swedish Tax Agency must evaluate the risk of tax loss for each transaction individually. If the buyer is a final consumer with no right to deduct input tax, the risk of tax loss is considered excluded. For taxable persons, the risk is usually only excluded in exceptional cases.
– **EU Court Judgment:** According to a judgment by the EU Court (C-378/21, Finanzamt Österreich), no liability for incorrectly charged tax exists if there is no risk of tax loss.
– **National Legislation:** Swedish VAT law stipulates that a corrective invoice should be issued to correct incorrectly charged tax. This rule is intended to eliminate the risk of tax loss.
– **Special Circumstances:** The Swedish Tax Agency identifies two main scenarios where issuing a corrective invoice may be waived:
1. No risk of tax loss exists, such as when the buyer is a final consumer without deduction rights.
2. It is impossible or unreasonably difficult to issue a corrective invoice, even if a minor tax loss risk exists.
– **Judicial Interpretation:** The Swedish Supreme Administrative Court has ruled that waiving the requirement for a corrective invoice may be considered when it is unreasonably difficult to issue one, provided there is no significant risk of tax loss.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
