Sweden published a compilation of VAT invoice requirements

Sweden published a compilation of invoice requirements and clarifications for issuing a complete VAT invoice, covering the required details of the seller's and buyer's name and address in a VAT invoice and other information and specific circumstances.

Regarding the seller's and buyer's name, the purpose of a complete VAT invoice containing information about the seller's and buyer's name and address is that the parties involved in a transaction can be identified. In this respect, who must report and pay the output VAT must be clear, and who may be entitled to a deduction for input VAT.

• Abbreviations and codes: according to the Swedish Tax Agency's opinion, this means that, as a general rule, the name information must be complete and stated in plain text so that one can directly deduce from the invoice what the company is meant. Abbreviations of names or codes should generally not be used in an invoice. 
• Special company name: A company may have a trade or brand name used for a specific part of the business’ activity, but this is not a different legal entity.  The Tax Agency clarifies that an invoice must contain information about the actual company name for the company to be reliably identified. However, additional naming can be added.
• VAT group: when a company that is part of a VAT group issues an invoice to a third party, the invoice must be issued with the name of that specific company. 
• Seller's name when brokering a product or service under your name: when a taxable person in his own name mediates a good or service on behalf of another and receives the payment for the good or service, the intermediary is responsible for issuing the invoice for sale to the customer and in that invoice the intermediary must be listed as the seller.
• Seller's name when brokering a product or service in the name of another: When brokering a good or service in the name of another (the principal's name), it’s the principal who is responsible for issuing the invoice for the sale of the goods or services. The principal's name must be stated in that invoice as the seller’s. 

As for the concept of address, according to the Tax Agency's information, the address box is intended to add additional information that helps to identify the company. An internet address does not provide sufficient information to fulfill the purpose of specifying the address in a complete invoice. Instead the address refers to a physical place where traditional mail and letter delivery is made, i.e., a postal address. 

If the seller has multiple postal addresses, the seller can choose which address is specified in the invoice. Still, it is recommended to include the head office address or the address of the place of business from which the goods are delivered, or the service is provided.

Finally, in case of inaccuracies within the buyer’s name in the invoice, the buyer can correct the name information himself if certain conditions are met.

The official notice covers many other specific scenarios when issuing invoices.