Special Reasons for VAT Reporting for a Shorter Reporting Period – Taxation Guidelines 2025

• Special reasons for VAT reporting for a shorter reporting period
• Skatteverket can decide to report VAT for a shorter period if there are special reasons
• A shorter reporting period can be a calendar quarter instead of a tax year or a calendar month instead of a quarter or year
• Special reasons exist if Skatteverket has an interest in earlier control of VAT reporting and payment
• This decision replaces a previous one from October 9, 2020, clarifying circumstances for special reasons
• Skatteverket explains when there may be special reasons for a shorter reporting period
• The need for VAT reporting control changes over time, requiring more use of shorter reporting periods
• Skatteverket can decide on shorter reporting periods based on special reasons
• VAT reporting period is usually a month, unless specified otherwise
• Reporting period is a quarter if VAT exceeds 1 million kronor but less than 40 million kronor
• Reporting period is a year if VAT is up to 1 million kronor
• Skatteverket can decide on shorter reporting periods if requested or for special reasons
• Decisions must outweigh any negative impact on the taxpayer or others

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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