8 kap. 13 §
Mervärdesskattelag (2023:200) (SFS 2023:200)
Statute text (verbatim, original language)
I beskattningsunderlaget ska det ingå skatter och avgifter utom skatt enligt denna lag. I beskattningsunderlaget ska det även ingå bikostnader som provisions-, emballage-, transport- och försäkringskostnader som leverantören eller tillhandahållaren tar ut av förvärvaren.
Proof
provision:se:mervardesskattelagen:8-kap-13a19db9da29890a9cbb0b66b978e53ed7fa0975dc220d8cef686f6aa69b92adddFollow-up questions
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