- The statement “Questions and answers regarding new invoicing rules etc. regarding value added tax” dated January 28, 2004, reference number 151294-04/113, will no longer be applied.
- The Swedish Tax Agency has made decisions on six different questions regarding the invoicing rules that came into force on January 1, 2004.
- Some of the assessments made in the statement have been replaced by new statements after revisions.
- The assessment regarding the timing of the entry into force is no longer relevant.
- Information on the taxable amount per tax rate and transactions exempt from VAT for which there is no invoicing obligation can be found in the Legal Guidance, making the statement unnecessary.
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.
