- Sellers must normally issue correction invoices to private individuals, as they may have deduction rights if they conduct independent economic activities.
- Correction invoices are not required only if it is impossible or unreasonably difficult to issue them.
- If the seller can prove that a specific buyer is a private individual without deduction rights, no correction invoice is needed.
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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