- For simplified invoices with unknown buyers, it is not practical to assess special reasons for each invoice individually.
- If unknown buyers are end consumers, there are special reasons not to issue corrective invoices; if they are taxable persons, such reasons do not exist.
- The Swedish Tax Agency allows estimation of the proportion of invoices to end consumers to determine the extent of special reasons, provided invoices are simplified and buyers are unknown.
- Sellers must provide evidence for their estimation, considering all relevant circumstances such as transaction type, payment methods, booking information, and statistics.
- The risk of tax loss is higher if many unknown buyers are taxable persons; thus, the nature of the transaction is especially important in the assessment.
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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