- The Swedish Tax Agency has clarified the invoicing guidelines for VAT.
- The invoice should provide enough information for the tax administration to determine the applicable VAT rate.
- The description of goods or services should be detailed enough for the tax authority to determine the applicable VAT rules.
- Generic statements are not allowed.
- The invoice should include the quantity of goods delivered and the scope of services provided.
- For services, the invoice should indicate how much of each service was provided.
- For deliveries to the retail trade, the quantity should be specified at the lowest possible item level.
Source: fiscal-requirements.com
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.
