{"schema_version":1,"fetched_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:mervardesskattelagen:13-kap-31","jurisdiction":"se","law":{"key":"mervardesskattelagen","title":"Mervärdesskattelag (2023:200)","official_id":"SFS 2023:200","official_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/","version_note":"Ändrad t.o.m. SFS 2026:1025"},"label":"13 kap. 31 §","heading":null,"chapter":"13","in_force_from":null,"in_force_until":null,"text":"En beskattningsbar person har bara rätt att göra avdrag för ingående skatt om den kan styrkas.","sha256":"42faa10c3fadd8999d033e7ea12ab6f31732ece84c89a7aa27b7e73dc4913bd3","hash_input":"sha256 över fältet text i UTF-8","verified":true,"url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/13-kap-31"}