The position statement has been developed to make it clear that changes to wrongly debited tax must be reported in the original period when there are special reasons for waiving the requirement for a credit note. The provision in ch. 13 Section 28 first paragraph of the Value Added Tax Act (1994:200) only regulates in which accounting period a change in wrongly charged tax must be reported when a credit note is issued. If that provision is not applicable, the ordinary system for changing previously reported value added tax remains, i.e. the review procedure in the Tax Procedures Act. That stance gives expression to therefore follows directly from the legislation. The information that emerges from the position can be considered as clarifying information that can emerge directly from legal guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
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