- Risk of tax loss is not completely eliminated if the invoice recipient can still use it to exercise their right to deduct.
- The term end consumers who cannot deduct input tax should be interpreted restrictively.
- A risk of tax loss exists when the recipient of an incorrect invoice is a taxable person.
- This applies even if the taxable person has used the acquisition for private use or other purposes that do not allow deduction.
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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