SFS 2018:1278 Lag om ändring i mervärdesskattelagen (1994:200)

SFS2018-1278.pdf

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<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:DABWNC+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:DABWNC+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:DABWNC+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:DABWNC+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:DABWNC+TimesNewRomanPS;color:#000000;} .ft15{font-size:17px;font-family:DABWNC+TimesNewRomanPS;color:#000000;} .ft16{font-size:9px;font-family:DABWNC+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:13px;font-family:DABWNC+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:19px;font-family:DABWNC+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;font-family:CUYWDJ+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;font-family:DABWNC+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:14px;font-family:SXATTD+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:21px;line-height:39px;font-family:DABWNC+TimesNewRomanPS;color:#000000;} .ft113{font-size:18px;line-height:29px;font-family:DABWNC+TimesNewRomanPS;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1126px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:151px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:219px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:242px;left:98px;white-space:nowrap" class="ft112"><b>om �ndring i merv�rdesskattelagen (1994:200) <br/></b>Utf�rdad den 20 juni 2018 </p> <p style="position:absolute;top:322px;left:98px;white-space:nowrap" class="ft10">Enligt riksdagens beslut1 f�reskrivs att 11 kap. 6 � merv�rdesskattelagen </p> <p style="position:absolute;top:343px;left:98px;white-space:nowrap" class="ft10">(1994:200)2 ska ha f�ljande lydelse. </p> <p style="position:absolute;top:403px;left:98px;white-space:nowrap" class="ft113"><b>11 kap. <br/>6 �</b>3 Elektronisk faktura enligt 1 kap. 17 a � f�r utf�rdas endast om mot-</p> <p style="position:absolute;top:454px;left:98px;white-space:nowrap" class="ft10">tagaren godk�nner det. </p> <p style="position:absolute;top:474px;left:115px;white-space:nowrap" class="ft10">I 5 � lagen (2018:1277) om elektroniska fakturor till f�ljd av offentlig upp-</p> <p style="position:absolute;top:495px;left:98px;white-space:nowrap" class="ft10">handling finns best�mmelser om skyldighet att ta emot elektroniska fakturor </p> <p style="position:absolute;top:515px;left:98px;white-space:nowrap" class="ft10">som har utf�rdats till f�ljd av offentlig upphandling. </p> <p style="position:absolute;top:557px;left:115px;white-space:nowrap" class="ft10">Denna lag tr�der i kraft den 1 april 2019. </p> <p style="position:absolute;top:598px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:639px;left:98px;white-space:nowrap" class="ft10">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:659px;left:385px;white-space:nowrap" class="ft10">Eva Posjnov </p> <p style="position:absolute;top:680px;left:385px;white-space:nowrap" class="ft10">(Finansdepartementet) </p> <p style="position:absolute;top:1117px;left:98px;white-space:nowrap" class="ft16">1</p> <p style="position:absolute;top:1116px;left:102px;white-space:nowrap" class="ft17"> Prop. 2017/18:153, bet. 2017/18:FiU40, rskr. 2017/18:397. </p> <p style="position:absolute;top:1128px;left:98px;white-space:nowrap" class="ft16">2</p> <p style="position:absolute;top:1128px;left:106px;white-space:nowrap" class="ft17">Lagen omtryckt 2000:500. </p> <p style="position:absolute;top:1140px;left:98px;white-space:nowrap" class="ft16">3</p> <p style="position:absolute;top:1140px;left:106px;white-space:nowrap" class="ft17">Senaste lydelse 2012:342. </p> <p style="position:absolute;top:221px;left:649px;white-space:nowrap" class="ft18"><b>SFS 2018:1278 </b></p> <p style="position:absolute;top:245px;left:649px;white-space:nowrap" class="ft110">Publicerad </p> <p style="position:absolute;top:263px;left:649px;white-space:nowrap" class="ft110">den 29 juni 2018 </p> </div> </div>
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1

Svensk f�rfattningssamling

Lag

om �ndring i merv�rdesskattelagen (1994:200)
Utf�rdad den 20 juni 2018

Enligt riksdagens beslut1 f�reskrivs att 11 kap. 6 � merv�rdesskattelagen

(1994:200)2 ska ha f�ljande lydelse.

11 kap.
6 �
3 Elektronisk faktura enligt 1 kap. 17 a � f�r utf�rdas endast om mot-

tagaren godk�nner det.

I 5 � lagen (2018:1277) om elektroniska fakturor till f�ljd av offentlig upp-

handling finns best�mmelser om skyldighet att ta emot elektroniska fakturor

som har utf�rdats till f�ljd av offentlig upphandling.

Denna lag tr�der i kraft den 1 april 2019.

P� regeringens v�gnar

MAGDALENA ANDERSSON

Eva Posjnov

(Finansdepartementet)

1

Prop. 2017/18:153, bet. 2017/18:FiU40, rskr. 2017/18:397.

2

Lagen omtryckt 2000:500.

3

Senaste lydelse 2012:342.

SFS 2018:1278

Publicerad

den 29 juni 2018

;