6%, 12% and 25%
SEK 4.000 (quarterly claim)
SEK 500 (yearly claim)
VAT can be reclaimed on:
Only if the invoice contains all required information.
All invoices must contain:
- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate
Simplified invoices with a gross amount of up to 4.000 SEK are accepted.