- Page updated on 2025-08-14
- Case involves risk of tax loss with simplified invoices where recipients are unknown
- VAT directive does not prevent tax authorities or courts from estimating tax liability for simplified invoices
- Estimation must consider all relevant circumstances
- Taxable person must have the opportunity to challenge the estimation results
- Principles of tax neutrality, proportionality, and right to defense must be observed
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"
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
- Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling
