22 kap. 35 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
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Statute text (verbatim, original language)
En redovisningsperiod omfattar ett kalenderkvartal.
För en beskattningsbar person eller en representant som omfattas av ett identifieringsbeslut enligt 15 § omfattar en redovisningsperiod dock en månad.
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provision:se:mervardesskattelagen:22-kap-35sha256:
25f0a1eb420c57cd36d726aa3d32124d13713d22abc918d267194f8e076b2238Machine readable: /api/public/v1/provisions?id=provision:se:mervardesskattelagen:22-kap-35
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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