Sweden
cXML invoicing compliance resources for 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.