Changes to Swedish VAT invoicing Rules January 2025 and EU Context
Sweden has implemented significant changes to its VAT invoicing regulations, impacting simplified invoices from 1 January 2025. These changes reflect an alignment with broader EU VAT rules while addressing specific scenarios in Sweden.
See more in our Swedish VAT guide.
Repeal of SKVFS 2005:14 Regulation
The Swedish government announced the repeal of the Swedish Tax Agency’s existing regulations on simplified invoices (SKVFS 2005:14). This repeal, formalized under regulation SKVFS 2024:26, was issued on November 21, 2024, and will take effect at the end of December 2024. The announcement will be published in the Swedish Tax Agency’s code of statutes.
The repeal signals an overhaul of how simplified invoices are governed, phasing out the longstanding framework to accommodate new regulations tailored to modern transaction methods and specific use cases.
New Regulations for Simplified Invoices
In place of SKVFS 2005:14, the Swedish Tax Agency, Skatteverket, will introduce updated VAT regulations governing simplified invoices in defined scenarios. These include:
- Sales via Payment Machines: Transactions conducted through automated systems like vending machines or kiosks.
- Public Transport Transactions: Simplified invoicing for ticketing and payments in public transport systems.
- Toll Payments: Application to road and bridge toll fees.
- Electrical Power and Network Services: When these are combined on a single invoice, new rules will apply to streamline VAT documentation.
These adjustments aim to ensure clarity and compliance in VAT invoicing for specific transactions, addressing technological advances and practical considerations.
EU VAT Context
The changes align with the European Union’s VAT Directive, which allows Member States to permit simplified invoicing under certain thresholds and conditions. Simplified invoices are designed to reduce administrative burdens for smaller transactions, provided they meet the minimum requirements set out by the directive, such as including supplier and customer details, the nature of the goods or services, and the VAT amount.
Sweden’s updates reflect an effort to harmonize national VAT regulations with EU standards while tailoring rules to address local needs. This approach ensures compliance with EU-wide tax principles and supports cross-border trade within the Single Market.
