What Is an Invoice?
An invoice (faktura) is a formal payment request that documents a transaction between a seller and a buyer. It serves multiple purposes:- It is your official request for payment
- It is a bookkeeping voucher (verifikation) for both you and your client
- It is the basis for VAT reporting
- It provides legal proof of the transaction
Mandatory Fields on a Swedish Invoice
According to Skatteverket and the Mervärdesskattelagen (ML), a valid Swedish invoice must contain the following information:| Field | Description |
|---|---|
| Seller’s name and address | Your full business name and registered address |
| Seller’s organization number | Your organisationsnummer (or personnummer for enskild firma) |
| Buyer’s name and address | Your client’s business name and address |
| Invoice date | The date the invoice was issued (fakturadatum) |
| Invoice number | A unique, sequential number (fakturanummer) |
| Description of goods/services | Clear description of what you delivered |
| Quantity and unit price | How much and at what rate |
| Total amount | The total amount to pay |
| VAT amount and rate | If you are registered for moms, show the VAT amount and which rate applies |
| Payment terms | When the invoice is due |
| Payment method / bank details | How the client should pay (Bankgiro, bank account, etc.) |
- VAT registration number (momsregistreringsnummer): This follows the format SE + your organization number + 01. For example: SE559123456701.
Source: These requirements come from Skatteverket’s guidelines on invoicing and the Mervärdesskattelagen (ML).
Invoice Numbering
Swedish law requires that invoice numbers be sequential with no gaps. This means your invoices should follow a continuous series: 1, 2, 3, 4… (or 2026001, 2026002, etc.). You may use different number series for different types of documents (for example, one series for invoices and another for credit notes), but within each series, the numbers must be sequential. Aourly handles this automatically for you, ensuring your invoice numbers always comply with the law.Payment Terms
Payment terms define when the client is expected to pay. Common terms in Sweden are:- 10 days — Used when you want fast payment
- 15 days — A shorter-than-standard option
- 20 days — Common for smaller projects
- 30 days (30 dagar netto) — The most common payment term in Sweden
Late Payment and Interest
When a client does not pay on time, you have rights under Swedish law:Late Payment Interest (Dröjsmålsränta)
According to Räntelagen (1975:635), you are entitled to charge late payment interest starting the day after the due date. The default rate is: Riksbanken’s reference rate (referensräntan) + 8 percentage points For example, if the reference rate is 3.5%, the late payment interest rate would be 11.5% annually. You do not need to have agreed on this in advance — it is your legal right. However, it is good practice to state on your invoices that late payment interest will be charged according to Räntelagen.Reminder Fee (Påminnelseavgift)
You may charge a reminder fee of 60 SEK per reminder, according to the Inkassolagen. This is typically added to a payment reminder (betalningspåminnelse) sent after the due date.Types of Invoices
There are three main types of invoices you will encounter:1. Standard Invoice (Faktura)
The regular invoice you send to clients for goods or services delivered.2. Credit Note (Kreditfaktura)
A document that reverses all or part of a previously issued invoice. Used when you need to correct errors or cancel a charge. See the Credit Notes Explained article for more details.3. Self-Billing Invoice (Självfaktura)
An invoice created by the buyer on behalf of the seller. Used in specific industries. See the Self-Billing article for more details.Practical Example
Here is what a simple invoice might look like in terms of content:Summary
- Always include all mandatory fields on your invoices
- Keep invoice numbers sequential with no gaps
- Net 30 is the standard payment term in Sweden
- You have the legal right to charge late payment interest and reminder fees
- Never edit or delete a sent invoice — use credit notes for corrections
Frequently Asked Questions
Do I need to send paper invoices?
Do I need to send paper invoices?
No, electronic invoices are fully accepted in Sweden and have the same legal standing as paper invoices.
What if I make a mistake on an invoice?
What if I make a mistake on an invoice?
You cannot simply edit or delete a sent invoice. The correct procedure is to issue a credit note (kreditfaktura) for the original invoice, and then create a new corrected invoice if needed.