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Sweden: Allowances and Charges

In Sweden, you must specify the percentage tax rate for allowances and charges.

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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.

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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

ElementDescription
Invoice/AllowanceCharge/ChargeIndicatorIf 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/AllowanceChargeReasonSpecify a reason for the allowance or charge.
Invoice/AllowanceCharge/AmountSpecify the amount of the allowance or charge.
Invoice/AllowanceCharge/TaxCategory/IDSpecify the ID of the Tax that applies.
Invoice/AllowanceCharge/TaxCategory/PercentSpecify the percentage tax rate that applies.
Invoice/AllowanceCharge/TaxCategory/TaxScheme/IDSpecify 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 2 months ago