Sweden
Introduction
The Swedish VAT rules on the layout and information to be provided on invoices generally follow the requirements of the European VAT Directive (2006/112/EC, 2010/45/EU) and its VAT requirements.
When setting up your remit-to-address, your VAT ID must be in the following format: SE999999999901
All tax amounts must include the alternateAmount
and alternateCurrency
attributes. The alternate currency must be set to SEK
. See Providing Amounts in Local Currency for more info.
Invoice content requirements
Invoice Content Field | Mandatory/Conditional | Comments |
---|---|---|
Supplier Name | Mandatory | The full name of the supplier |
Supplier Address | Mandatory | The address of the supplier |
Supplier VAT ID | Mandatory | The VAT ID-number of the supplier |
Supplier Fiscal Rep. Name | Conditional | The supplier's tax representative's name |
Supplier Fiscal Rep. Address | Conditional | The supplier's tax representative's Address |
Supplier Fiscal Rep. VAT ID | Conditional | The supplier's tax representative's VAT ID |
Nature of Tax | Mandatory | The nature of the tax is VAT |
Buyer Name | Mandatory | The full name of the buyer |
Buyer Address | Mandatory | The address of the buyer |
Buyer VAT ID | Conditional | The VAT ID-number of the buyer |
Buyer Fiscal Rep. Name | Conditional | The buyer's tax representative's name |
Fiscal Rep. Address | Conditional | The buyer's tax representative's Address |
Buyer Fiscal Rep. VAT ID | Conditional | The buyer's tax representative's VAT ID |
Invoice Date | Mandatory | The date of issue of the invoice |
Date of Supply | Conditional | The date of the supply of the goods/services |
Invoice Number | Mandatory | The number under which the invoice is mentioned in the sales journal of the supplier. |
Tax law reference | Conditional | |
Currency | Mandatory | The currency used in the transaction |
Local Currency Tax | Conditional | The total VAT amount in EUR |
Original Invoice Number | Conditional | |
Net Total | Mandatory | Amount payable (VAT excluded) |
Tax Total | Mandatory | VAT amount payable |
Gross Total | Recommended | Amount payable (VAT included) |
Quantity | Mandatory | The quantity of the goods supplied or the extent and nature of the services rendered. |
Taxable Amount | Mandatory | Mandatory per VAT rate or exemption |
VAT Rate | Conditional | Applicable VAT rate (per good/service) |
VAT Amount | Conditional | VAT Payable at line level |
Discount Amount | Conditional | |
Discount Terms | Conditional | |
Any others, please specify: | ||
Reference to self-billing | Conditional | |
Reference to the reverse charge mechanism | Conditional |
The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service |
Reference in case supply is exempt from VAT | Conditional | |
Cash Accounting Scheme | Conditional |
Cash accounting: The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made. |
Margin scheme reference | Conditional |
Extrinsic fields
The following extrinsics are required to send a compliance-assured Swedish invoice. You may require additional extrinsics specific to your industry or billing situation:
ExchangeRate
See Adding Extrinsics to Your Invoice for more info.
Example invoices
Article type: Reference
- Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for Sweden.
- Simple Unbacked Invoice (Contract Based)Sample cXML contract-based unbacked invoice and the corresponding PDF version for Sweden.
- Simple Backed and Unbacked Lines Service Invoice (Amount Based)Sample cXML amount-based, invoice with backed and unbacked lines and the corresponding PDF version for Sweden.
- Simple Credit Note for Backed InvoiceSample cXML credit note for backed invoices and the corresponding PDF version for Sweden.
- Simple Credit Note for Unbacked InvoiceSample cXML credit note for unbacked invoices and the corresponding PDF for Sweden.
- Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for Sweden.
- Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for Sweden.
- Invoice with Header TaxationSample cXML with header taxation and the corresponding PDF version for Sweden.
- Invoice with Line Level TaxationSample cXML with line level taxation and the corresponding PDF version for Sweden.
- Invoice with DiscountSample cXML with a discount and the corresponding PDF version for Sweden.
- Invoice with Header Charges (Shipping, Handling, Misc)Sample cXML invoice with charges like shipping, handling, and misc at the header level, and the corresponding PDF version for Sweden.
- Invoice With Custom Fields (Extrinsic)Sample cXML with custom fields (a.k.a. extrinsics) and the corresponding PDF version for Sweden.