For certain sales, it is required that the invoice contains a special information that explains why VAT is not stated in the invoice or that special rules apply to the sales to which the invoice relates. In this position, the Swedish Tax Agency presents its view on how the special information can be formulated in the various cases where the invoice must contain such a special information.
In most cases, it is directly stated in the relevant provision in the VAT Act (1994: 200), ML, which information must be stated in the invoice for such turnover that requires a special information. This means that the person issuing the invoice must in principle use the information specified in the legal text. The Swedish Tax Agency considers that it is normally also possible to state the special information in other words than what the legal text states as long as the selected information has the same meaning. In the case of intra-union sales, however, the Swedish Tax Agency recommends that the information in the invoice be written in the manner specified in ML.
If the issuer of the invoice wishes to write the special information in one of the official languages of the EU other than Swedish, the information can be formulated in accordance with the various official language versions of Council Directive 2006/112 / EC on a common system of value added tax, the VAT Directive.
With regard to certain information that must be stated in the invoice, the Swedish Tax Agency considers the following:
- If the invoice is issued by the buyer on behalf of the seller, the information “self-invoicing” must be stated in the invoice, see section 4.1.
- In the event of an exemption from tax liability, the Swedish Tax Agency considers that it is sufficient to state the information “exemption from tax liability” in the invoice as an alternative to the relevant provision in ML or in the VAT Directive, see section 4.2.
- In the case of a reverse tax liability, the Swedish Tax Agency considers that the information “reverse tax liability” can be stated in the invoice as an alternative to the information “reverse payment obligation” which according to ML is what is to be stated in the invoice. However, the Swedish Tax Agency recommends that the term “reverse charge” be used for intra-Union turnover, see section 4.3.
- Where reverse charge applies to intra-Union turnover, turnover may be exempt from taxation in the Member State of taxation. The Swedish Tax Agency considers that in such a situation it is sufficient to state the information “reverse charge” in the invoice, see section 4.3.
- When delivering a new means of transport, the invoice must contain information that clarifies that it is a question of a new means of transport. In section 4.4, the Swedish Tax Agency states how such information can be written.
- When applying profit margin taxation, ML states which information the invoice must contain, see section 4.5.
The position replaces the position “Requirement for a special statement or reference in the invoice; VAT ”, 27 February 2013, no. 131 50563-13 / 111 . The position has been updated due to a previous change in the law and has been reviewed linguistically. The changes do not imply any change in substance.
Source: skatteverket.se
