Amended customs invoice usually sets import VAT period from Jan 2027

Skatteverket has issued a new position statement, dnr 8-257248-2026Skatteverket dated 24 September 2026, settling the reporting period for import VAT when Tullverket issues an amended customs invoice (ändringstullräkning)Skatteverket, and has written the position into its Redovisning av import guidance. The main rule: when Skatteverket is the taxing authority and the amendment changes the VAT payable, the increase or decrease in output VAT is reported for the period covering the date the amended invoice was issuedSkatteverket, with the corresponding deductible input VAT adjusted in the same periodSkatteverket. The same timing applies when Tullverket is the taxing authority and the amended invoice changes the VAT amount: the additional deductible input VAT, or the reduction of previously deducted input VAT, is reported for the period covering the amended invoice's dateSkatteverket.

Two situations follow the original invoice instead. When a reassessment moves the taxing authority from Tullverket to Skatteverket, Tullverket issues an amended invoice without VATSkatteverket, and the amount from the original invoice is reported as output VAT — with matching deductible input VAT — for the period covering the original invoice's date. When Tullverket invalidates a customs declaration that supported an import decision, the reduction of previously reported output VAT and deducted input VAT is likewise reported for the period covering the original invoice's dateSkatteverket. A change of declarant is the exception that returns to the amended-invoice period: the party liable under the mervärdesskattelagen reports output and deductible input VAT for the period covering the amended invoice, whether or not the taxable amount changedSkatteverket, while the former declarant reports the decrease of its earlier amounts in that same periodSkatteverket.

The position statement also narrows its own scope. It does not cover output VAT on centralised clearance under 7 kap. 27 § second paragraph ML, nor input VAT deductible under 13 kap. 8 § first paragraph point 3 ML. And where Tullverket has refused a VAT refund under 2 kap. 19 § tullagen, the amended invoice does not affect input VAT reporting to Skatteverket.

Timing of application matters. The statement partly changes Skatteverket's view, and the agency will apply it on its own initiative (tillämpningsinformation dnr 8-281561-2026) to transactions attributable to amended invoices Tullverket issues from 1 January 2027Skatteverket. The underlying statutory anchors are unchanged: output VAT on imports is reported for the period when Tullverket issued the customs invoice or receipt (7 kap. 27 § first paragraph ML)Skatteverket, and deductible input VAT follows the period of the related output VAT — or, where no output VAT is reported to Skatteverket, the period of Tullverket's invoice or receipt (7 kap. 41 § ML)Skatteverket.

Legal basis: Skatteverket ställningstagande 8-257248-2026 with tillämpningsinformation 8-281561-2026; 7 kap. 27 § and 7 kap. 41 § mervärdesskattelagen (2023:200); 2 kap. 19 § tullagen (2016:253).