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This information is for general guidance only. Regulations may change. Always consult Skatteverket or a certified accountant for advice specific to your situation.
Mistakes happen. You might send an invoice with the wrong amount, the wrong VAT rate, or for work that was cancelled. In Sweden, you cannot simply edit or delete a sent invoice — you need to issue a credit note. This guide explains what credit notes are, when to use them, and how they work.

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What Is a Credit Note?

A credit note (kreditfaktura) is a document that fully or partially reverses a previously issued invoice. Think of it as a “negative invoice” — it reduces the amount the client owes you. Credit notes are legally required whenever you need to correct or cancel a sent invoice. They ensure that your bookkeeping remains accurate and that VAT is reported correctly.

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When Do You Need a Credit Note?

You should issue a credit note when:
  • You made an error on the original invoice (wrong amount, wrong VAT rate, wrong description)
  • Work was cancelled or partially cancelled after the invoice was sent
  • A discount was agreed after the invoice was issued
  • Goods were returned by the client
  • The client disputes the invoice and you agree to reduce the amount
Under the Mervardeskattelagen (ML) and Skatteverket’s guidelines, a credit note must contain:
FieldDescription
”Kreditfaktura” markingThe document must be clearly identified as a credit note
Credit note numberA unique, sequential number (can be from a separate series)
Credit note dateThe date the credit note is issued
Reference to original invoiceThe invoice number being credited — this is mandatory
Seller’s detailsName, address, organization number, VAT number
Buyer’s detailsName and address
DescriptionWhat is being credited and why
AmountsThe credited amount, typically shown as negative values
VATThe VAT amount being reversed, at the same rate as the original invoice
The most important requirement is the reference to the original invoice number. Without this reference, the document is not a valid credit note.

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How Credit Notes Affect Your Bookkeeping

When you issue a credit note, it creates bookkeeping entries that are the reverse of the original invoice:

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Example

You sent invoice #2026-015 for 10,000 SEK + 2,500 SEK VAT (25%) = 12,500 SEK total. You then realize the amount should have been 8,000 SEK. You issue a credit note for the full original invoice and then create a new correct invoice. Credit note entries:
  • Accounts receivable: -12,500 SEK (reduces what the client owes)
  • Revenue: -10,000 SEK (reduces your reported income)
  • Output VAT: -2,500 SEK (reduces VAT you owe to Skatteverket)
New invoice entries:
  • Accounts receivable: +10,000 SEK (8,000 + 2,000 VAT)
  • Revenue: +8,000 SEK
  • Output VAT: +2,000 SEK

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Full Credit vs. Partial Credit

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Full credit note

Credits the entire original invoice. Use this when:
  • The entire invoice was wrong and needs to be replaced
  • The work was completely cancelled
  • You need to reissue the invoice to a different client
After issuing a full credit note, you typically create a new correct invoice.

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Partial credit note

Credits only part of the original invoice. Use this when:
  • Only one line item was wrong
  • A partial discount was agreed
  • Part of the work was cancelled
A partial credit note references the original invoice but only reverses the specific amount that needs correcting.

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The Correct Process

Here is the step-by-step process for correcting an invoice:
  1. Identify the error on the sent invoice
  2. Create a credit note referencing the original invoice number
  3. Send the credit note to the client
  4. Create a new invoice (if applicable) with the correct information
  5. Both documents (credit note and new invoice) are recorded in your bookkeeping
In Aourly, this process is streamlined. You can create a credit note directly from the original invoice, and Aourly automatically fills in the reference and amounts.

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Why You Cannot Delete Sent Invoices

Swedish bookkeeping law (Bokforingslagen) requires that:
  • All business documents are preserved
  • Invoice numbers are sequential with no gaps
  • The audit trail is unbroken
Deleting an invoice would create a gap in the number series and break the audit trail. This is why the credit note mechanism exists — it allows you to correct errors while maintaining a complete and accurate record of all transactions.

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VAT Implications

Credit notes directly affect your VAT reporting:
  • The VAT on the credit note reduces your output VAT (utgaende moms) for the reporting period
  • Your client’s input VAT (ingaende moms) is also reduced
  • Both parties must account for the credit note in their momsdeklaration
This is why it is important that credit notes have the correct VAT rate — it must match the rate on the original invoice.

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Summary

  • A credit note (kreditfaktura) reverses all or part of a sent invoice
  • You must never delete or edit a sent invoice — always use a credit note
  • Credit notes must reference the original invoice number
  • They reverse the bookkeeping and VAT entries of the original invoice
  • The process is: credit the original, then issue a new correct invoice if needed
  • Aourly simplifies this by letting you create credit notes directly from the original invoice
You must never delete or edit a sent invoice. Swedish law requires sequential invoice numbers with no gaps. Always use a credit note to correct a sent invoice.
A credit note must always reference the original invoice number. Without this reference, it is not a valid credit note.

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Frequently Asked Questions

No. Once an invoice has been sent (or entered into your bookkeeping), it cannot be deleted. Swedish bookkeeping law requires that all issued invoices remain in the records. You must issue a credit note instead.
Yes. A credit note gets its own sequential number, typically from a separate number series. It is a separate document in your bookkeeping.
Issue the credit note as usual. The client then has a credit balance that can be applied to a future invoice, or you refund the overpayment.
Sources: Skatteverket - Kreditfaktura, BFN - Bokföringsnämnden, Mervärdesskattelagen (ML)