For sales between VAT registered companies the sales document shall indicate the price excluding VAT and the amount of VAT.
Companies selling primarily to private customers may choose to specify the price including VAT in the sales document, but the VAT shall be specified separately.
If some of the services or goods are not subject to VAT according to the VAT Act or corresponding regulations, each of these categories must be specified and added separately in the document.
The sales document shall at least be printed in two copies. One of the copies must be kept for at least 10 years by the seller.