STA Statement: Requirement for invoice reference number

Date: 2023-06-26

Reference Number: 8-2362095

In this statement, the Swedish Tax Agency has compiled several previously addressed issues regarding the requirement for a complete invoice to include an invoice reference number. The Tax Agency clarifies its interpretation of the invoice reference number being based on one or more series that uniquely identify the invoice. It also explains the implications in the following cases:

– In self-invoicing or when invoicing is outsourced to a third party.
– When the seller lacks a establishment in Sweden or makes sales without the involvement of its establishment in Sweden.
– In sales from a cash register.
– In the case of enforcement sales.

This statement replaces the following as of July 1, 2023:

– Question 5 in the statement “Letter No. 3 regarding questions and answers on new invoicing rules concerning value added tax, etc.” from April 2, 2004, reference number 130 255556-04/113.
– Question 2 in the statement “Letter No. 4 regarding questions and answers on new invoicing rules concerning value added tax, etc.” from July 23, 2004, reference number 130 477317-04/1153.
– The statement “Invoice reference number in self-invoicing and when outsourcing the invoicing function” from January 13, 2006, reference number 131 19703-06/111.
– The mention of invoice reference number in the statement “Invoicing of several sellers’ turnover in the same document” from February 14, 2006, reference number 131 81324-06/111.
– The mention of invoice reference number in the statement “Invoice in enforcement sales” from December 13, 2006, reference number 131 706451-06/111.

The revision of the previous statements does not imply any substantive changes but only provides clarification of the Tax Agency’s interpretation regarding the requirement for a complete invoice to include an invoice reference number.

Source: skatteverket.se

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