- Skrivelse nr. 4 regarding questions and answers on new invoicing rules for value added tax (VAT) is no longer applicable
- The assessments made in the document dated July 23, 2004, regarding invoicing rules that came into effect on January 1, 2004, should not be applied anymore
- The Swedish Tax Agency has reviewed the assessments made in the document and replaced some of them with new positions
- The remaining assessments clarify that invoicing rules also apply to lease agreements
- Information on how to interpret conflicting provisions during a specific period in 2004 is no longer relevant
- The document is no longer needed due to the outdated information.
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.