In the event of cancellation or cancellation, the parties cannot agree that the tax base shall remain unchanged. In such a situation, the performance returns and there is no longer any turnover that gives rise to a tax base. For the seller, however, even in the event of cancellation or cancellation, a credit note must be issued to the buyer in order for the tax base to be reduced.
Source: skatteverket.se
Latest Posts in "Sweden"
- Sweden Cash Registers Must Support XML Journal Export by 2027
- Swedish Court Rules Development Agreement Compensation Not Subject to VAT
- Sweden Proposes Turnover-Based Allocation Key for Deductible Input VAT
- Sweden Clarifies VAT Exemption Criteria for Medical Services Under EU Law
- Sweden Clarifies VAT Exemption Criteria for Medical Services Under EU Law
