A VAT invoice must be issued for the sale of goods or services to a taxable person or a non-taxable legal person.
An invoice must also be issued for advance or on account payments.
Generally, an invoice to non-business customers is only mandatory on request. However, an invoice must be issued to private individuals in the case of:
- Ìý
•ÌýÌýÌýÌý the sale of a new means of transport to another EU member state;
- Ìý
•ÌýÌýÌýÌý distance sales of goods to a buyer in Sweden; and
- Ìý
•ÌýÌýÌýÌý construction services, civil engineering services and goods sold
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Web page updated on 17 Mar 2025 17:39