When a seller issues a credit note in connection with a public agreement, the buyer must refund the deducted input VAT with the amount that the buyer has previously deducted and which is attributable to the price reduction.
The Swedish Tax Agency considers that the state’s claim for a refund of input VAT towards the buyer arises when the credit note is issued.
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
