In this position, the Swedish Tax Agency has collected a number of previously dealt with questions concerning the assessment of the requirement that a complete invoice, i.a. must contain information about the name and address of the seller and the buyer. The Swedish Tax Agency explains its view on what that requirement means in the following cases:
- the concepts of “name” and “address”
- abbreviations and codes instead of names in plain text
- particular company name
- VAT group
- seller’s name when brokering
- multiple mailing addresses
- the invoice is sent to another recipient
- the invoice contains incorrect information about name or address.
This position statement replaces:
- Question 2 in the statement “Questions and answers due to new invoicing rules, etc. regarding VAT” from January 28, 2004, dnr 130 151294-04/113 .
- Question 9 in the statement “Additional questions and answers due to new invoicing rules regarding value added tax etc” from 23 February 2004, dnr 130 205830-04/113 .
- The statement “Question of right to deduction for input VAT exists when the invoice has given an incorrect name of the buyer or when purchases were made by an employee on behalf of the employer” from March 16, 2004, dnr 130 256490-04/113 .
- Questions 3 and 5 in the position statement “Letter no. 4 regarding questions and answers due to new invoicing rules when there is value added tax etc” from July 23, 2004, dnr 130 477317-04/1153 .
The revision of the previous positions does not mean a change in substance, but only a clarification of the Tax Agency’s view of what is meant by the requirement that a complete invoice must contain information about the name and address of the seller and the buyer. The position statement has also been supplemented with an assessment of what is meant by the terms name (section 4.1) and address (section 4.2) as well as what applies if the invoice is to be sent to a recipient other than the buyer, e.g. the buyer’s accounting firm (Section 4.2).
Source: skatteverket.se
