If the amount of VAT that has been evaded is more than three-quarters of the Swedish price base amount of SEK 57,300 for 2024 (SEK 58,800 for 2025), a crime is considered to have been committed and written notification will be given to the prosecutor. The prosecutor and the Skatteverket will work together to investigate the information given by the company in the review and audit.
For a prosecutor to start an investigation, the evaded VAT should not amount to less than two times the base amount, unless there are special circumstances. A serious tax offence is committed where the VAT
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Web page updated on 17 Mar 2025 15:48