In Sweden there are two accounting methods: invoice accounting and cash accounting. The main rule is that VAT reporting must take place according to the invoice accounting method. This method is linked to the issuing of the invoice.
The accounting method that the taxable person has applied for and which has been accepted by the Skatteverket must be used for both input and output VAT.
Invoice accounting (Sweden)
Invoice accounting must be used by businesses that
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Web page updated on 17 Mar 2025 13:11