Sweden: Allowances and Charges
In Sweden, you must specify the percentage tax rate for allowances and charges.
Use the AllowanceCharge element to specify allowances and charges.
For an allowance such as a discount (that decreases the total amount charged to the buyer), you need to set the ChargeIndicator
element to false. If you want to specify a charge (that increases the total amount charged to buyer), you need to set the ChargeIndicator
to true
.
General information about allowances and charges is in the Allowances and Charges topics.
Note
The following describes how to specify Allowances and Charges on the Document level. You can also specify these on the invoice line level.
Elements
Element | Description |
---|---|
Invoice/AllowanceCharge/ChargeIndicator | If set to false, this indicates no charge so any amount is treated as an allowance. If set to true, the Document treats it as a charge that is an increase in the total amount. |
Invoice/AllowanceCharge/AllowanceChargeReason | Specify a reason for the allowance or charge. |
Invoice/AllowanceCharge/Amount | Specify the amount of the allowance or charge. |
Invoice/AllowanceCharge/TaxCategory/ID | Specify the ID of the Tax that applies. |
Invoice/AllowanceCharge/TaxCategory/Percent | Specify the percentage tax rate that applies. |
Invoice/AllowanceCharge/TaxCategory/TaxScheme/ID | Specify the Tax Scheme ID of the applicable tax. |
Restrictions
- You must specify the tax rate percentage in the
Invoice/AllowanceCharge/TaxCategory/Percent
element. The value used be one of 6, 12 or 25.
Example
The following example shows specifies a Document level allowance:
<ubl:Invoice>
<!-- Code omitted for clarity -->
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:AllowanceChargeReason>Sample Description</cbc:AllowanceChargeReason>
<cbc:Amount currencyID="SEK">100</cbc:Amount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>25</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:AllowanceCharge>
<!-- Code omitted for clarity -->
</ubl:Invoice>
Updated 3 months ago