- Special reasons for VAT reporting for a shorter reporting period
- Skatteverket can decide to report VAT for a shorter period if there are special reasons
- A shorter reporting period can be a calendar quarter instead of a tax year or a calendar month instead of a quarter or year
- Special reasons exist if Skatteverket has an interest in earlier control of VAT reporting and payment
- This decision replaces a previous one from October 9, 2020, clarifying circumstances for special reasons
- Skatteverket explains when there may be special reasons for a shorter reporting period
- The need for VAT reporting control changes over time, requiring more use of shorter reporting periods
- Skatteverket can decide on shorter reporting periods based on special reasons
- VAT reporting period is usually a month, unless specified otherwise
- Reporting period is a quarter if VAT exceeds 1 million kronor but less than 40 million kronor
- Reporting period is a year if VAT is up to 1 million kronor
- Skatteverket can decide on shorter reporting periods if requested or for special reasons
- Decisions must outweigh any negative impact on the taxpayer or others
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.
