Swedish VAT invoice requirements

Swedish VAT obligations for the layout and disclosures to be made on invoices conforms with the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Swedish invoices

Swedish VAT invoices must be issued according to generally accepted accounting principles. However, in the case of intra-Community supplies an invoice must be issued no later than the 15th day of the month following the month of supply.   Swedish invoices must be stored for seven years.  Sweden now permits the use of electronic invoices under certain conditions.

Swedish invoice requirements

Invoices must contain at least the following basic information:

  • Date of issuance
  • A unique, sequential number
  • Swedish VAT number of the supplier
  • Full address of the supplier and customer
  • Full description of the goods or services provided
  • Details of quantities of goods, if applicable
  • Unit prices, if applicable
  • Explanatory reference to reverse charge mechanism (if applicable)
  • Details of the fiscal representative (if applicable)
  • A date of the supply if different from the invoice date
  • The net, taxable value of the supply
  • The VAT rate(s) applied, and the amount of VAT broken out by rate
  • Total VAT amount in SEK (unless the business uses EUR as its accounting currency)
  • The gross, total amount of the invoice

A simplified VAT invoice can be issued under certain circumstances e.g. businesses with supplies in Sweden of less than SEK4,000.

Need help with your Swedish VAT compliance?

Researching Swedish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.