Information for billing contacts

The following information is only for those of you listed as the billing contact for a domain name.

As a billing contact, when you receive a bill, the VAT will not be specified, since you are only a payment intermediary. You can neither deduct the VAT nor invoice the VAT on the bill since the domain holder is the end customer.

As a billing contact, you are only the payment intermediary for the amount specified on the bill. This means that you are not entitled to deduct the VAT that is specified. On the other hand, you are not meant to report any output VAT on the amount that you receive from the domain holder either. In other words, as the billing contact, you cannot invoice the end customer in your own name.

Year 2 – Presentation of renewal bills

When .SE provides SE domains for the second year, this is done directly to the domain holder since they are the party with whom .SE has an agreement. This means that .SE is responsible for reporting any output VAT on services provided.

As a billing contact, you are only the payment intermediary for the amount specified on the bill. This means that you are not entitled to deduct the VAT that is specified. On the other hand, you are not meant to report any output VAT on the amount that you receive from the domain holder either. In other words, as the billing contact, you cannot invoice the end customer in your own name.

It is naturally acceptable for you to give your customers a “discount,” but this is not to be confused with the price of the domain name that .SE has stated on the bill. The discount should instead be applied in relation to the other services that you yourself provide to the domain holder.

If you charge your customers a price that exceeds that domain name price, the surplus amount should not be confused with the domain price that .SE has stated on the bill. The surplus amount constitutes compensation for a service that you have provided, not .SE. Accordingly, you must specify and invoice the service provided in your own name.

In conjunction with the billing, .SE will send a detailed statement to you as the billing contact. The aim is to facilitate the handling of the VAT for all parties.

According to the Swedish VAT Act and the EC’s sixth VAT directive, the issuer of the bill (.SE) is responsible for the content of the bill complying with the prevailing regulations. A properly drawn up bill is also required for the domain name holder to be entitled to deduct the input VAT.

Your bill to the domain holder must include the following:

Since .SE is the entity that provides .se domains directly to the domain holder, your bill/appendix must state that you are billing on behalf of .SE.

The bill/appendix must state that the billing contact is billing the customer on behalf of .SE (The Internet Infrastructure Foundation), meaning that the billing contact must state that .SE is the issuer of the bill and state .SE’s corporate registration number. (802405-0190)

According to the Swedish VAT Act and the EC’s 6th VAT Council Directive, the issuer of the bill (.SE) is responsible for the content of the bill complying with the prevailing provisions in the Swedish VAT Act and the 6th VAT Council Directive.

Whether providing a .se domain should be taxed with or without VAT depends on who (a private individual or a corporate entity) purchases the service and on where the purchasing party is based. In other words, the rules are complicated. Below is a compilation of the rules of taxation.

1. Swedish private individual – Swedish VAT

2. Swedish business – Swedish VAT

3. Private individual within EC – Swedish VAT

4. Business within EC – no VAT

5. Foreign private individual outside EC – no VAT

6. Foreign business outside EC – no VAT

In the aim of facilitating the handling of bills, the documentation that you receive in conjunction with the billing is divided into the above customer categories.

According to the Swedish VAT Act, if the provision of a .se domain is to be billed without VAT, the grounds on which .SE is issuing a bill without VAT must be stated on the bill. This is generally done by referencing the pertinent legal article on the bill.

For category 4 above, the following must be stated on the bill:

In accordance with the 6th VAT Council Directive, the customer will account for VAT in the country where the customer is registered.

For categories 5 and 6 above, the following must be stated on the bill:

No VAT. According to the Swedish VAT Act the services are exported.