Tax Authority’s Right to Estimate VAT Liability on Simplified Invoices with Unknown Recipients

• Page updated on 2025-08-14
• Case involves risk of tax loss with simplified invoices where recipients are unknown
• VAT directive does not prevent tax authorities or courts from estimating tax liability for simplified invoices
• Estimation must consider all relevant circumstances
• Taxable person must have the opportunity to challenge the estimation results
• Principles of tax neutrality, proportionality, and right to defense must be observed

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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