Date: 2023-06-26
Reference number: 8-2430488
The position statement “The Amount of Value Added Tax in an Invoice” dated November 12, 2004, reference number 130 641266-04/111, shall no longer be applied.The Swedish Tax Agency clarifies in the position statement that the amount of value-added tax in an invoice does not need to be specified per tax rate, but it is sufficient to state the total amount of value-added tax. According to Chapter 11, Section 8, Paragraph 10 of the Value Added Tax Act (1994:200), the invoice should include information about the amount of value-added tax to be paid. The clarification provided in the position statement can be considered as such a clarification that can be directly inferred from the Legal Guidance. Therefore, there is no longer a reason to maintain the position statement.
Source: www4.skatteverket.se
