Date: 2023-05-03
Dnr: 8-2352512
The statement on customer losses due to the covid-19 pandemic, dated January 20, 2021, dnr 8-704665 , shall no longer be applied.
The stance has been developed to deal with the special conditions that arose in various parts of the business world during the covid-19 pandemic. The position only covers invoices that have been issued during the period 1 February 2020 – 31 December 2021 and means that under certain conditions it can be considered a customer loss even if only 3 months have passed since the claim became due for payment.
As more than a year has now passed since the period during which the invoices must have been issued in order to be covered by the position, the Swedish Tax Agency considers that this position is no longer needed. In the case of a question of whether a customer loss arises for an invoice from the current period, normal rules for customer losses can be applied, see the position “Change of outgoing and input tax in case of customer losses and price reductions afterwards, value added tax” dated 19 May 2019, dnr 202 494536- 19/111 .
Source: skatteverket.se
