7 kap. 32 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
Om den som ska redovisa ingående skatt inte är bokföringsskyldig enligt bokföringslagen (1999:1078), ska den ingående skatten redovisas för den redovisningsperiod då varan har levererats eller tjänsten har tillhandahållits till denne.
Proof
provision:se:mervardesskattelagen:7-kap-329e21fa7439da90021969e1e917f428f08899ff55c1ce497af60ee4506c124dddFollow-up questions
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