On the 10th of November, the Swedish Tax Authorities published a clarification to the invoicing guidelines. This will enable you to understand what a complete invoice is and what it should contain.
Invoicing guideline
The guideline update focuses on:
- Information on quantity and scope. By specifying the quantity of goods is understood that the invoice must contain information about the exact number of goods delivered. In terms of scope of services, it is required to report on how much of each service was performed by the seller. To enter this information, you can provide the total time that was required to complete a specific service (the number of hours).
- The nature of the goods or services. This requirement means that the invoice must contain a description with sufficient detail to identify the type of goods or services that were provided or delivered. This description does not have to be exhaustive, but it must be sufficiently detailed. Please find below some examples that will help you understand what a sufficient description means. In the case of goods, it must include a trade description or the name of the goods. In the case of services, the type of services provided should be sufficient, as long as the description does not cover a wide range of services. This applies, for example, to “legal services” or “consulting services.” In those cases, the services provided must be described in more detail.
You can find more information in the official guidelines here.
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