- The Swedish Tax Agency allows estimation to determine the proportion of invoices issued to end consumers when VAT has been incorrectly invoiced, to assess if there are special reasons not to issue corrective invoices.
- Estimation is permitted if simplified invoices are used and buyers are unknown.
- Sellers must provide documentation for the assessment, considering all relevant circumstances, such as the nature of the transaction.
- This position replaces the previous one from June 3, 2024, and clarifies situations where special reasons exist, especially when it is impossible or unreasonably difficult to issue corrective invoices to unknown buyers.
- If special reasons exist, the Tax Agency may waive the requirement for a corrective invoice, in line with EU and Swedish VAT law.
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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