- The statement “Additional questions and answers regarding new invoicing rules for value added tax etc.” dated February 23, 2004, reference number 130 205830-04/113, should no longer be applied.
- The Swedish Tax Agency has made decisions on eighteen different questions regarding the invoicing rules that came into effect on January 1, 2004.
- Some of the assessments made in the statement have been replaced by new decisions after revisions, including questions 2, 4, 9, 10, 11, 12, 13, 14, and 15.
- The remaining assessments cover various topics such as the concept of a trader, seller’s reporting in self-invoicing situations, responsibility for issuing correct invoices, and electronic invoicing requirements.
- This information is now available in the Legal Guidance and there is no longer a need to keep the original statement.
Source: www4.skatteverket.se
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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