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.


Latest Swedish news

VAT Reporting update 18.4.1

May 1, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month April. It includes changes to reports, modifications and bug....

Sweden VAT threshold proposal

July 5, 2016

Sweden has proposed introducing a VAT registration threshold for resident companies from 2017. Sweden currently does not have a VAT registration threshold – companies...

Sweden scraps VAT group benefits

October 5, 2015

The allowance for group VAT locking in Sweden is to be abolished at the start of 2016. The allowance permits group companies to transfer...