In the statement, the Swedish Tax Agency clarifies that there is a right to a refund of amounts wrongly stated to be value added tax, without any requirement for a credit note to be issued.When the position statement was written, the Value Added Tax Act (1994:200) lacked regulation on the procedure for incorrectly charged and paid tax. There is now such regulation in ch. 1. § 2 e and ch. 13 Section 27 of the Value Added Tax Act. Furthermore, ch. 13 regulates Section 28 of the Value Added Tax Act how such amount is to be changed. Since the procedure for incorrectly charged and paid tax is now regulated by law, there is no longer any reason to retain the position.
Source: www4.skatteverket.se
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