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13 kap. 32 §

Mervärdesskattelag (2023:200) (SFS 2023:200)

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Statute text (verbatim, original language)

Avdraget ska styrkas genom faktura, om den ingående skatten hänför sig till

1. leverans av varor eller tillhandahållande av tjänster, eller

2. unionsinternt förvärv av varor.

Relations of this section

Obligation and sanction

Not in the register yet, we do not guess.

Case law and risk

Not in the register yet, we do not guess.

Full case line for the law

Authority decisions

Not in the register yet, we do not guess.

relations_hash: 3af028571dbf698c82cfc2de257f9322cb906638a80865eb81791ce340b7eac9 · Source: NovaCopilot

Proof

ID: provision:se:mervardesskattelagen:13-kap-32
sha256: 73637888b3f6dac2eeb738c63663d27e05e1d54898e21a5a037fced54704fac7
Official text: https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/ · Ändrad t.o.m. SFS 2026:1025 · Read 2026-09-29
Source: NovaCopilot

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