- An amendment invoice according to Chapter 17, Section 22 of the Swedish Tax Procedure Act is a document that involves a change to an original invoice, such as a credit note
- Amendment invoices do not only include reductions in the invoice amount to be paid
- Updated on June 3, 2024 with a new section on “Incorrectly charged VAT”
- The section on “Incorrectly charged VAT” has been rewritten in relation to the Swedish Tax Agency’s decision on when to waive the requirement to issue an amendment invoice for correcting incorrectly charged VAT
- Previous legal cases mentioned have been given their own headings.
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.
Latest Posts in "Sweden"
- Sweden Proposes New VAT Deduction Rules for Businesses With Mixed Taxable and Exempt Activities
- Sweden Proposes Temporary VAT Cut on Food to Lower Grocery Costs for Households
- Briefing Document & Podcast: E-Invoicing and E-Reporting in Sweden
- Sweden Proposes Temporary VAT Cut on Food and Bottled Water from April 2026 to December 2027
- Sweden to Launch Online Tax Audits Allowing Direct Access to Business Records from April 2026
