The Swedish Tax Agency clarifies in the statement that the accounting treatment is not decisive for the assessment of whether the right to deduct exists for a purchase. From practice, for example RÅ 2004 ref. 112, it appears that the assessment of whether a right of deduction exists for a purchase is a matter of evidence that must be assessed with regard to all circumstances, including in what capacity the person has acted at the time of purchase and the purpose of the purchase. From the judgment of the European Court of Justice C-42/19, Sonaecom, it appears that the actual use of a good or service takes precedence over the original intention. What appears from the position can therefore be seen as such information which is only a clarification and which can appear directly from Legal guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
