{"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-35","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. 35 §","heading":null,"chapter":"13","in_force_from":null,"in_force_until":null,"text":"Om den ingående skatten hänför sig till import, ska avdraget styrkas genom importdokument som anger eller medger beräkning av den mervärdesskatt som har betalats eller ska betalas.\n\nAv importdokumentet eller av en annan handling ska det dessutom framgå att den beskattningsbara personen är importör eller mottagare av de importerade varorna.","sha256":"f65e67a192bcdbb20253880c03d8c25c2311d2e3f8f23aa13d78b28987be7b3f","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/13-kap-35","answers_from_here":{"note":"Ready answers built on this material. Answer from NovaCopilot, with source and provision.","questions":[],"questions_index":"https://legal.exploreworldai.com/fragor/fragat","topics":"https://legal.exploreworldai.com/api/public/v1/topic-node","topic_answer":"https://legal.exploreworldai.com/api/public/v1/topic-answer?jurisdiction=eu&lang=en&q=","compliance_chain":"https://legal.exploreworldai.com/api/public/v1/compliance-chain","answers_sitemap":"https://legal.exploreworldai.com/sitemap-svar.xml","source":"Source: NovaCopilot"}}