22 kap. 77 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Om Skatteverket begär det, ska den beskattningsbara personen eller dennes representant göra det underlag som avses i 76 § tillgängligt på elektronisk väg.
Underlaget ska bevaras i tio år efter utgången av det år då den transaktion som underlaget avser utfördes.
Proof
provision:se:mervardesskattelagen:22-kap-7777430342fba65624283b542dd2edc980682e38f6a0842a52480f0ff6fd718b3aFollow-up questions
Next step
Three ways to put the register to work in your own practice.
Start with your task
Litigation
Find support in a judgment
Search guiding decisions, see what became final and follow changes in the law.
In-house, deals
Map the rules in a transaction
Move from theme to act and on to the article that carries the duty.
Compliance
Assess the risk in a process
Risk scoring per legal area, with the sources behind every score.