Time of supply – tax points (Sweden)
The tax point depends on what accounting method is used. There are two methods: invoice accounting and cash accounting. The main rule is that reporting must take place according to the invoice accounting method. This method is linked to the issuing of the invoice.
The cash accounting method is only allowed when annual turnover is less than SEK 3 million. This method is linked to the payment of the invoice.
The accounting method assigned by the
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Web page updated on 17 Mar 2025 15:50