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"
- Sweden’s Core Inflation Falls; VAT Cut Expected to Impact Food Prices Further – Danske Bank
- Sweden Temporarily Cuts VAT on Food and Bottled Water to 6% Until December 2027
- Tax Exemption for Credit Services and Guarantees No Longer Applies: Updated Guidelines 2026
- Position on Ongoing Services Ending Early, VAT, No Longer Applies from April 2, 2026
- Tax Exemption for Credit Services and Guarantees Statement No Longer Applies from April 2026
