- The intermediary must state both their own and the buyer’s VAT numbers on the invoice in triangular transactions.
- The invoice must also include the phrase “reverse charge” or an equivalent term in another language to indicate tax liability is shifted to the buyer.
- These requirements are necessary for the intermediary’s transaction to be exempt from VAT.
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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