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
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|
|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|
The following extrinsics are required to send a compliance-assured Swedish invoice. You may require additional extrinsics specific to your industry or billing situation:
See Adding Extrinsics to Your Invoice for more info.
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.