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Coupa Success Portal

Sweden

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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.

Example invoices

Article type: Reference