- Skatteverket issued regulations on simplified invoices under the VAT law effective from January 1, 2025
- These regulations apply to invoices as specified in the VAT law
- Simplified invoices can be issued for sales through payment machines for goods or services like motor fuels or parking spaces where buyer identification is not normally available
- Simplified invoices are also applicable for passenger transport within public transport where buyer identification is not usually available
- Exemption from providing buyer’s name and address for road, bridge, or tunnel tolls not collected via payment machines to avoid traffic disruption
- Conditions for issuing a simplified invoice also cover certain other specified invoices
- Simplified invoices can be issued for the supply of electrical power and network services if issued in the same document
- Resellers can issue simplified invoices under self-billing arrangements or for trade-ins of investment goods if issued in the same document as the reseller’s own sales invoice
- The regulation does not apply to a reseller’s invoices for their own goods sales
- Investment goods are defined as machines, equipment, or similar capital assets
- Older regulations remain applicable to situations that relate to the period before these new regulations take effect
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.
