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 alternateAmountand alternateCurrencyattributes. 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.