Swedish VAT invoice requirements

Swedish VAT obligations for the layout and disclosures to be made on invoices conforms with the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Swedish invoices

Swedish VAT invoices must be issued according to generally accepted accounting principles. However, in the case of intra-Community supplies an invoice must be issued no later than the 15^th day of the month following the month of supply. Swedish invoices must be stored for seven years. Sweden now permits the use of electronic invoices under certain conditions.

Swedish invoice requirements

Invoices must contain at least the following basic information:

Date of issuance
A unique, sequential number
Swedish VAT number of the supplier
Full address of the supplier and customer
Full description of the goods or services provided
Details of quantities of goods, if applicable
Unit prices, if applicable
Explanatory reference to reverse charge mechanism (if applicable)
Details of the fiscal representative (if applicable)
A date of the supply if different from the invoice date
The net, taxable value of the supply
The VAT rate(s) applied, and the amount of VAT broken out by rate
Total VAT amount in SEK (unless the business uses EUR as its accounting currency)
The gross, total amount of the invoice

A simplified VAT invoice can be issued under certain circumstances e.g. businesses with supplies in Sweden of less than SEK4,000.

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Swedish VAT invoice requirements

Date of issuance and storage of Swedish invoices

Swedish invoice requirements

Need help with your UK VAT compliance?

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