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"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
