Date: 2023-06-26
Reference number: 8-2381165
In this position statement, the Swedish Tax Agency has compiled a number of previously addressed issues concerning the assessment of the requirement for a complete invoice to include information on the date of delivery of goods or provision of services, or the date of advance payment or on-account payment if such a date can be determined and it differs from the invoice date. The Swedish Tax Agency explains its interpretation of this requirement according to Chapter 17, Section 24, Paragraph 8 of the Value Added Tax Act (2023:200), ML.
This position statement replaces, as of July 1, 2023:
Question 3 in the position statement “Questions and Answers on New Invoicing Rules, etc. Regarding Value-Added Tax” dated January 28, 2004, reference number 130 151294-04/113.
Question 13 in the position statement “Additional Questions and Answers on New Invoicing Rules Regarding Value-Added Tax, etc.” dated February 23, 2004, reference number 130 205830-04/113.
The revision of the previous position statements does not involve any substantive changes but merely clarifies the Swedish Tax Agency’s interpretation of the requirement for a complete invoice to include information on the date of delivery or completion of the goods or services, or the date of advance payment or on-account payment. The position statement has also been supplemented with an assessment of the date to be stated on the invoice for continuous deliveries or provisions according to Chapter 7, Sections 5 and 6 of the Value Added Tax Act.
Source: skatteverket.se
