Educational guide
How to Invoice in Sweden
When a Swedish invoice is required, what a complete one shows and which VAT (moms) rates apply, each rule quoted from Skatteverket and dated by our own check.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
In Sweden, VAT (moms) is administered by Skatteverket, the Swedish Tax Agency. Skatteverket's page on the VAT Act's invoicing rules (Sweden, checked October 31, 2026) says "Huvudregeln är att säljaren ska utfärda en faktura vid försäljning av varor eller tjänster om köparen inte är en privatperson, till exempel ett annat företag eller en förening." (our translation: the main rule is that the seller must issue an invoice when it sells goods or services to a buyer who isn't a private individual, for example another company or an association). It adds "Skyldigheten att utfärda en faktura gäller oavsett priset på varorna eller tjänsterna." (our translation: the duty to issue an invoice applies whatever the price of the goods or services). The checklist below quotes each detail a complete invoice must contain.
On rates, Skatteverket's page on VAT rates and exemptions (Sweden, checked October 31, 2026) says "Det är 25 procent moms på nästan alla varor och tjänster, men i vissa fall är det 12 procent eller 6 procent som gäller." (our translation: VAT is 25 percent on almost all goods and services, but in some cases 12 percent or 6 percent applies).
Worked example, with sample figures in Swedish kronor (SEK): a web developer in Malmö invoices a Swedish company for 30 hours at 850 kronor, so 25,500 kronor before VAT, assuming the 25 percent rate quoted above applies to the work. VAT is 25,500 kronor × 25% = 6,375 kronor, and the invoice total is 31,875 kronor. Use your own prices; these are only an illustration.
Billed's invoice software page says: "Save your tax rates and settings once, and Billed calculates taxes automatically when you create invoices and estimates." It also says you can "Invoice customers in multiple currencies, choosing a different currency for each invoice or customer." On invoices in another currency, Skatteverket's page on the VAT Act's invoicing rules (Sweden, checked October 31, 2026) says: "När du fakturerar försäljningen och momsen i en annan valuta, måste du ange momsen i svenska kronor också." (our translation: if you bill the sale and its VAT in a different currency, the VAT must be given in Swedish kronor as well). It continues: "Detta gäller bara i de fall du ska betala momsen på försäljningen i Sverige och ditt företag har sin redovisning i svenska kronor." (our translation: this rule covers only cases where you must pay the VAT for the sale in Sweden and your company keeps its books in Swedish kronor).
For your own business, check Skatteverket's guidance or ask a Swedish tax adviser.
Invoice checklist for Sweden
Each item has a note on what to include and when it applies.
Date of issue
RequiredSkatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Datum för utfärdandet av fakturan." (our translation: when the invoice was made out).
Unique sequential number
RequiredSkatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Ett unikt löpnummer för varje faktura baserat på en eller flera serier." (our translation: a unique sequential number for each invoice, based on one or more series).
Seller's VAT registration number
RequiredSkatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Säljarens momsregistreringsnummer." (our translation: the seller's VAT registration number).
Buyer's VAT number under reverse charge
Skatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Köparens momsregistreringsnummer om köparen är betalningsskyldig för köpet, så kallad omvänd betalningsskyldighet." (our translation: the buyer's VAT registration number if the buyer is liable for the VAT on the purchase, known as the reverse charge).
Names and addresses
RequiredSkatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Säljarens och köparens namn och adress." (our translation: the seller's and the buyer's names and addresses).
What was sold
RequiredSkatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Varornas mängd och art eller tjänsternas omfattning och art." (our translation: the quantity and type of the goods, or the extent and type of the services).
Date of supply or advance payment
RequiredSkatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Datum då försäljningen av varorna eller tjänsterna utförts eller slutförts eller det datum då förskotts- eller a conto-betalning skett, om ett sådant datum kan fastställas och det skiljer sig från fakturadatumet." (our translation: the date the sale was made or completed, or the date of an advance or on-account payment, if that date can be set and differs from the invoice date).
Taxable amount per rate
RequiredSkatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Beskattningsunderlaget för varje momssats eller undantag, enhetspriset exklusive moms, samt eventuell prissänkning eller rabatt som inte ingår i enhetspriset." (our translation: the taxable amount for each VAT rate or exemption, the unit price excluding VAT, and any price reduction or discount not already in the unit price).
VAT to pay
RequiredSkatteverket, the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Det momsbelopp som ska betalas." (our translation: the amount of VAT payable).
Tax and regulatory themes in Sweden
VAT rates
Quoting Skatteverket's page on VAT rates and exemptions (Sweden, checked October 31, 2026): "Det är 25 procent moms på nästan alla varor och tjänster, men i vissa fall är det 12 procent eller 6 procent som gäller." (our translation: VAT is 25 percent on almost all goods and services, but in some cases 12 percent or 6 percent applies). The same page says "Från och med den 1 april 2026 ska du ta ut 6 procent moms när du säljer livsmedel." (our translation: from 1 April 2026 you charge 6 percent VAT when you sell food) and "Om du säljer mat eller dryck på plats i en restaurang eller ett café ska du ta ut 12 procent moms." (our translation: if you sell food or drink to be consumed in a restaurant or café, you charge 12 percent VAT).
Exemption for low turnover
Quoting Skatteverket's page on the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "En säljare som är momsbefriad (undantagen från momsplikt) för att årsomsättningen är högst 120 000 kronor, ska inte ta ut moms på försäljningen och därför inte ange någon moms i fakturan." (our translation: a seller that is exempt from VAT because its annual turnover is at most 120,000 kronor must not charge VAT on its sales and so shows no VAT on the invoice). It adds: "Säljaren ska däremot skriva i fakturan att försäljningen är undantagen från momsplikt." (our translation: the seller must, however, write on the invoice that the sale is exempt from VAT).
Changing an invoice
Quoting Skatteverket's page on the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Om säljaren exempelvis lämnar en kassarabatt, sätter ned priset i efterhand eller får en vara i retur behöver säljaren ställa ut en ändringsfaktura och skicka den till köparen." (our translation: if the seller, for example, gives a cash discount, lowers the price afterwards or gets goods returned, it needs to issue an amending invoice and send it to the buyer).
Payment methods in Sweden
Availability depends on banks, platforms, and contract terms.
- Bank transfer
- Card payment
Business and cultural tips for Sweden
- What counts is the content, not the title. Quoting Skatteverket's page on the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Det avgörande är inte namnet på handlingen, utan det viktiga är att den innehåller det som momslagen kräver." (our translation: what decides it isn't the document's name, but that it contains what the VAT Act requires).
- Describe what you sold clearly. Quoting Skatteverket's page on the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Det är viktigt att säljaren på ett tydligt sätt beskriver vilka varor eller tjänster som är sålda på fakturan." (our translation: it's important that the seller clearly describes on the invoice which goods or services were sold).
- Paper or electronic, the same details apply. Quoting Skatteverket's page on the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Kraven på vilka uppgifter en faktura ska innehålla är samma oavsett om säljaren utfärdar fakturan elektroniskt eller på papper." (our translation: the requirements for what an invoice must contain are the same whether the seller issues it electronically or on paper).
- Special references can be in English. Quoting Skatteverket's page on the VAT Act's invoicing rules (Sweden, checked October 31, 2026): "Det går bra att ange hänvisningarna på svenska, engelska eller på något av de andra officiella språken inom EU." (our translation: the references can be given in Swedish, English or another official EU language).
Questions about invoicing in Sweden
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for Sweden.
Start Invoicing in Sweden
Create invoices, track payments and keep your clients' details in one place with Billed.
At a glance
| Topic | Skatteverket page (Sweden, checked October 31, 2026) |
|---|---|
| When an invoice is required | Momslagens regler om fakturering (the VAT Act's invoicing rules) |
| What a complete invoice contains | The same page |
| VAT rates | Momssatser och undantag från moms (VAT rates and exemptions) |
| Low-turnover exemption and amending invoices | Momslagens regler om fakturering |
When this isn't for you
Written for businesses invoicing customers in Sweden under Swedish rules. For construction services, sales to other EU countries, margin schemes or simplified invoices, check Skatteverket's guidance or ask a Swedish tax adviser.