The position statement has been developed to clarify that a change in registered accounting method from the invoicing method to the accounting method can take place even without special reasons, provided that the accounting method has been applied since the start of the business. It appears directly from ch. 13. § 8 a ML that the provision on special reasons for switching to the accounting method refers to the person who applies the invoicing method. The information that appears in the position can be considered as clarifying information and thus appears directly from legal guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
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