What a Swedish Invoice Must Contain
By CodexierPublished 5 min read
An invoice is not just a request for payment. In Sweden it is also the document that lets your customer deduct VAT and that Skatteverket expects to find in your books. The VAT Act lists what a full invoice must contain, and some details change when the customer is in another EU country or reverse charge applies. This checklist covers it all in the order it appears on the page.
Mandatory company details
- Seller's name and address. For a sole trader it is the owner's name, plus any trading name.
- Seller's VAT registration number, starting with SE and ending with 01.
- Buyer's name and address.
- Buyer's VAT number when reverse charge applies or for intra-EU supplies.
- For limited companies: organisation number and registered office are required on business documents under company law.
- Approval for F-tax: not required by the VAT Act but expected by business customers, who need to know whether to withhold tax.
Invoice number, date and due date
| Field | Requirement | Practical tip |
|---|---|---|
| Invoice number | Unique, based on one or more series | Never reuse or skip numbers; credit notes get their own numbers |
| Invoice date | The date the invoice is issued | Issue promptly after delivery |
| Date of supply | Required if it differs from the invoice date | Especially relevant for monthly invoicing |
| Due date | Not required by the VAT Act | State it anyway, with payment details such as bankgiro and reference |
| Late payment interest | Not required | State the rate if you intend to charge it |
Between businesses, payment terms are whatever you agree, but Swedish law caps certain terms and allows statutory late interest and a reminder fee. Collecting on time starts with a clear due date and reference on the invoice.
VAT amounts and rates
The invoice must show the taxable amount per VAT rate, the rate applied and the VAT amount. Sweden has a standard rate of 25 percent and reduced rates of 12 and 6 percent, and which goods and services fall under which rate can change, as it recently has for food. Check the current rate for your products with Skatteverket rather than relying on last year's settings.
- A description specific enough to identify the goods or services, not just services rendered.
- Quantity or scope, and the unit price excluding VAT.
- Discounts, if not already included in the unit price.
- The amount excluding VAT, broken down per rate if several rates apply.
- The VAT amount, stated in Swedish kronor even if the invoice is in euros or another currency.
Reverse charge wording
In some transactions the buyer, not the seller, accounts for the VAT. The invoice then carries no Swedish VAT, but it must say why.
Services to an EU business
Show the buyer's VAT number and a statement such as Reverse charge. Report the sale in the EC sales list.
Goods to an EU business
Show both VAT numbers and state that it is an intra-community supply exempt from VAT.
Construction services in Sweden
Domestic reverse charge applies between construction businesses. Show the buyer's VAT number and a reverse charge statement.
Customers outside the EU
No Swedish VAT on most exports of goods and many services. State the reason on the invoice.
Customers in the public sector must receive electronic invoices in the Peppol format; our guide to Peppol e-invoicing explains how to get set up.
Simplified invoices
For low-value sales, and for some cash-register receipts, a simplified invoice is allowed. It needs fewer details: date, seller's identity, what was sold, and the VAT amount or enough information to calculate it. Skatteverket sets the value limit. Simplified invoices cannot be used for reverse charge or intra-EU supplies, and many business customers will ask for a full invoice anyway, so check before relying on them.
When you do not need help: if you invoice a handful of Swedish customers a month from Fortnox, Visma or similar, the templates plus this checklist are enough. If invoicing, VAT across borders and chasing payments take more of your week than they should, our bookkeeping and operations support can take over the routine work. See the pricing page or book a short call.
Frequently asked questions
Can I invoice in euros?
Yes. The invoice can be in any currency, but the VAT amount must also be stated in Swedish kronor. Use a consistent exchange rate method and keep it documented.
What happens if an invoice is missing a required detail?
The customer may lose the right to deduct the VAT until a correct document exists, and they will ask you for a new one. Correct it with a credit note and a new invoice, or a document that clearly references and supplements the original.
Do I need to write Godkänd för F-skatt on invoices?
The VAT Act does not require it, but business customers need to know whether you are approved for F-tax, since otherwise they may have to withhold tax and pay employer contributions. Showing it avoids questions.
How long must invoices be kept?
Accounting records, including issued invoices, must generally be kept for seven years. They can be stored digitally if they remain readable and unaltered.
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