- If an invoice does not meet certain formal requirements, a deduction for input tax cannot be denied if the material conditions for the right to deduct are met. The buyer may need to present additional documents beyond the invoice to prove the transactions and their use for taxable transactions. This evidence must not exceed what is necessary and proportionate.
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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