Compliance Alert - Tax Authorities clarify invoice requirements about “specific information” (speciell information)

Domestic deliveries and supplies covered by the exemption from tax liability for exports are examples of transactions where the invoice must contain a specific statement explaining why VAT has not been charged. On 15 April 2024, the Swedish Tax Authorities (Skatteverket) explained the provisions relating to these statements on their website.

The invoice scenarios below should contain the following statements:

• Self-billing: “självfakturering”;
• Transactions exempt from tax liability and subject to invoicing obligations: “undantagen från skatteplikt”;
• Reverse charge: “omvänd betalningsskyldighet” or ”omvänd skattskyldighet”;
• Delivery of new means of transport: there are no specific statements in the VAT Act. However, the tax authorities deem the following statements suitable:
  • New passenger car or motorcycle: Details of when the vehicle was first put into use and how many kilometres it has been driven;
  • New ship: Details of when the ship was first put into service and how many hours it has sailed;
  • New aircraft: Information on when the aircraft was first put into service and how many hours it has flown.
• Profit margin taxation (“vinstmarginalbeskattning”):
  • Travel agencies: The information ”vinstmarginalbeskattning för resebyråer” must be stated in the invoice;
  • Second-hand goods: The information” vinstmarginalbeskattning för begagnade varor” must be stated in the invoice;
  • Works of art: The information” vinstmarginalbeskattning för konstverk” must be stated in the invoice;
  • Collectibles and antiques: The statement” vinstmarginalbeskattning för samlarföremål och antikviteter” must be stated in the invoice.