Sweden – Update in invoicing guidelines

The Swedish VAT Authorities have issued a clarification in relation to requirements that a complete invoice must contain. In particular, an invoice needs to include, among other requirements, the quantity and nature of the goods supplied and / or the scope and the nature of the services provided. It is not necessary to provide an exhaustive description of the specific goods or services, however the information included in the invoice needs to enable the Tax Agency to determine the VAT rules applicable to the transaction..