- The Swedish Tax Agency provides its position on the requirement that a complete invoice must contain information about the quantity and nature of the delivered goods or the extent and nature of the services provided.
- This position statement replaces previous questions and answers on the same topic but does not change the substance.
- The purpose of this requirement is to enable tax authorities to check the payment of tax and whether there is a right to deduct VAT.
- The description of goods or services must be detailed enough to determine which VAT rules apply to the transaction, but it does not need to be exhaustive.
- The rules on simplified invoices are not covered in this position.
Source Skatteverket
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