> ## Documentation Index
> Fetch the complete documentation index at: https://docs.aourly.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Self-Billing (Självfakturering)

> Understanding self-billing invoices — when the buyer issues the invoice on behalf of the seller.

<Warning>
  This information is for general guidance only. Regulations may change.
  Always consult Skatteverket or a certified accountant for advice specific to your situation.
</Warning>

Self-billing is an invoicing arrangement where the **buyer** creates the invoice on behalf of the seller. Instead of you sending an invoice to your client, the client creates the invoice for you based on the work delivered or goods received.

## What is Self-Billing?

In a standard invoicing flow, the seller (you) creates and sends an invoice to the buyer (your client). With self-billing (*självfakturering*), this is reversed — the buyer creates the invoice and sends it to you for approval.

Self-billing is regulated under Swedish VAT law (Mervärdesskattelagen) and is a legitimate invoicing method when certain conditions are met.

## When is Self-Billing Used?

Self-billing is common in industries where the buyer has better information about quantities, hours, or amounts:

* **Staffing and subcontracting** — the client knows exactly how many hours you worked based on their systems
* **Large enterprise procurement** — corporate buyers with automated procurement systems
* **Agriculture and raw materials** — buyers weigh and measure goods upon delivery
* **Freelance platforms** — some platforms create invoices on behalf of freelancers

## Requirements for Self-Billing

For a self-billing arrangement to be valid under Swedish law:

### 1. Written Agreement

There must be a **prior written agreement** between buyer and seller authorizing the buyer to issue invoices on the seller's behalf.

### 2. Mandatory Invoice Fields

The self-billing invoice must contain all the standard invoice fields required by Swedish law:

* Seller's and buyer's names, addresses, and organization numbers
* Invoice number (sequential)
* Invoice date
* Description of goods/services
* Amounts, VAT rate, and VAT amount
* Payment terms

### 3. "Självfaktura" Marking

The invoice must be clearly marked as **"Självfaktura"** (self-billing invoice) to distinguish it from a regular invoice.

### 4. Seller Approval

The seller must have the opportunity to review and approve the invoiced amounts. The agreement should specify how disagreements are handled.

## VAT Responsibility

> **Important:** The seller is **always** responsible for reporting and paying VAT, even in a self-billing arrangement.

The self-billing arrangement only changes who *creates* the invoice document. It does not change who owes the tax. As the seller, you must:

* Include the self-billed amounts in your VAT return (momsdeklaration)
* Report the output VAT (utgående moms) as you would for any sale
* Keep the self-billing invoices as part of your bookkeeping records

## Self-Billing in Aourly

When creating an invoice in Aourly, you can mark it as a self-billing invoice:

1. Create a new invoice as normal
2. Enable the self-billing option
3. Aourly adds the **"Självfaktura"** marking to the invoice
4. The invoice layout is adjusted to reflect the self-billing arrangement
5. Send or save the invoice

> **Tip:** Self-billing in Aourly is typically used when your client has requested this arrangement. Discuss with your client whether self-billing is appropriate for your working relationship.

## Self-Billing vs. Regular Invoicing

| Aspect                     | Regular Invoice | Self-Billing Invoice |
| -------------------------- | --------------- | -------------------- |
| Who creates the invoice    | Seller          | Buyer                |
| Who is responsible for VAT | Seller          | Seller               |
| Written agreement required | No              | Yes                  |
| Must be marked specially   | No              | Yes ("Självfaktura") |
| Common for freelancers     | Yes             | Less common          |

## FAQ

**Who is responsible for the VAT on a self-billing invoice?**
The seller is always responsible for reporting and paying VAT, even though the buyer issues the invoice.

**Can any business use self-billing?**
Self-billing requires a prior written agreement between both parties. Both must agree to the arrangement, and the seller must have the opportunity to review and approve the invoiced amounts.

**How do I mark a self-billing invoice in Aourly?**
When creating an invoice, enable the self-billing option. Aourly adds the required "Självfaktura" marking and adjusts the layout accordingly.

***

> **Source:** Skatteverket, Mervärdesskattelagen (ML 2023:200)

<Warning>Self-billing requires a written agreement between buyer and seller before any invoices are issued.</Warning>

<Info>Even though the buyer issues the invoice, the seller remains responsible for reporting and paying VAT.</Info>

<Note>
  **Sources:** [Skatteverket - Självfakturering](https://www.skatteverket.se), [Mervärdesskattelagen (ML)](https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/mervardesskattlag-2023200_sfs-2023-200/)
</Note>