Clarification on Amendment Invoices: Requirements When Buyer Is Known and Tax Loss Risk Exists

• Sellers must issue a correction invoice if the buyer is known and there is a risk of tax loss.
• The Supreme Administrative Court ruled that the requirement for a correction invoice can be waived only if it is unreasonably difficult to issue and there is no risk of tax loss.
• In the specific case, the court found it was not unreasonably difficult to issue correction invoices, even for small amounts and known private buyers, so the requirement remained.
• The Tax Agency notes the court has assessed when it is impossible or unreasonably difficult to issue a correction invoice if there is a risk of minor tax loss.

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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