- The stance on fees for cancellations and no shows is no longer applicable, and references to it have been removed.
- Two clarifying examples have been added: one about an unused bus ticket and another about a canceled rental car.
- There is no change in substance.
- Paragraphs have been rearranged for clarity, with situations where cancellation is possible placed before those where it is not.
- The section on no shows follows these rearranged paragraphs.
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.
Latest Posts in "Sweden"
- Major EU E-Invoicing Reform Risks Being Overlooked, Impacting Swedish Businesses Significantly
- Deductibility of Input Tax During Business Liquidation and Property Transition Guidelines
- Three Tax Deduction Stances on VAT No Longer Applicable as of August 28, 2025
- Swedish Tax Court Clarifies VAT Rules for EV Charging and Network Access Services
- Swedish Tax Court Clarifies VAT on Employer-Subsidized Office Massages as Economic Activity