The position cannot be applied if the seller has been granted a deferral of payment of the tax due to the Act (2009: 99) on deferral of payment of tax in certain cases because the tax has not been paid. According to the Swedish Tax Agency, however, exemption in such a case must be granted down to a quarter of the full tax surcharge, provided that the buyer and seller have not agreed on the incorrect debit in order to evade tax.
Source: skatteverket.se
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