Employee’s Name Allowed on Invoice Instead of Employer’s for Tax Deduction Purposes

• An employee’s receipt or invoice can be accepted as the employer’s verification even if the buyer’s name is missing.
• The document can be used to support the employer’s right to deduct input VAT if the employer is entitled to such a deduction.
• The invoice must meet the requirements of Chapter 17 ML, except that the employee’s name may appear instead of the employer’s.
• This is based on the Swedish Tax Agency’s position regarding requirements for seller’s and buyer’s names and addresses on invoices.

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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