- Updated on 2025-03-25 regarding payment responsibility and VAT
- Tax Agency states that if the law indicates someone other than the invoice recipient is responsible for payment, it may be considered an outlay if other conditions are met
- Conditions include payment recorded outside the income statement and charged at cost
- Section on eviction replaced with section on Enforcement Authority
- Enforcement Authority receives invoices for various execution costs related to eviction
- Invoices are addressed to the Enforcement Authority and treated as outlays
- Payment responsibility for execution costs lies with the respondent or applicant, not the Enforcement Authority
- This responsibility is not indicated on invoices or agreements but is specified by law
- Enforcement Authority does not have final payment responsibility and meets conditions for outlay
- Further examples available regarding the Enforcement Authority
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.
