Swedish Invoice Compliance (Fakturering)
Invoicing rules moved from Chapter 11 (ML 1994:200) to Chapter 17 (ML 2023:200) on 1 July 2023. Every legacy reference to "ML 11 kap" maps to ML 17 kap in current law. Always cite ML (2023:200). Account numbers follow BAS 2026.
How to use this skill
| File | When to read |
|---|---|
references/decision-trees.md | Validating or building one invoice: the 17-point ML 17:24 check, whether a förenklad faktura is allowed, which reverse charge scenario applies, ROT/RUT requirements, the credit note checklist, and the common error patterns with their fixes |
references/invoice-rules.md | The rules behind those trees, in 16 numbered sections: mandatory fields, förenklad faktura, time limits, kreditfaktura, självfakturering, Peppol BIS 3.0 and the ML→UBL mapping, ROT/RUT, reverse charge, currency, OCR, autogiro, penalties, BAS mapping, law references, time-dependent parameters |
Is this invoice valid?
Walk ML 17 kap 24§ in order. Points 1–11 are always required:
fakturadatum (p.1), unique löpnummer from a series (p.2), seller's and buyer's momsreg.nr (p.3–4, the buyer's only when reverse charge or intra-EU), both parties' name and address (p.5–6), quantity and nature of the goods or services (p.7), delivery or prepayment date when it differs from the invoice date (p.8), beskattningsunderlag per skattesats and unit price excl. VAT (p.9), the VAT rate (p.10), the VAT amount and also in SEK (p.11, 17:29).
Point 12 adds the notation the case calls for: "Självfakturering", an exemption reference, "Omvänd betalningsskyldighet", new-means-of-transport details, or a margin scheme statement.
Missing any of 1–11 = non-compliant. Missing 12 when applicable = non-compliant. Prepayments and a conto payments must also be invoiced (ML 17:14).
The full tree, and the simplified-invoice, reverse-charge, ROT/RUT and credit note trees, are in references/decision-trees.md.
Never guess these
| Situation | Why | What to do |
|---|---|---|
| The ROT percentage for a job | 30 % is standard, but 50 % applied 12 May–31 Dec 2025 and the 2024 H2 caps were separated | Take the payment date, then read the rates table in invoice-rules.md §8 |
| Whether the buyer accounts for the VAT | Charging VAT when reverse charge applies leaves the buyer unable to deduct it | Settle the scenario first (decision-trees.md §3), then charge 0 % and add the notation |
| Which account a reverse charge posts to | Domestic and foreign acquisitions use different input VAT accounts (2647 vs 2645) | Read the account table in invoice-rules.md §9 |
| Whether a customer has ROT/RUT room left | The cap is per person per year across all suppliers, and Skatteverket pays short | Ask the customer, and expect part payments |
| The status of a B2B e-invoicing mandate | B2G is mandatory since April 2019; no domestic B2B mandate has been decided | Read the timeline in invoice-rules.md §7 before stating any date |
| An invoice in foreign currency | The rate source and the taxable-event date are both prescribed | Read invoice-rules.md §10; always show the VAT amount in SEK |
Related skills
| Question | Skill |
|---|---|
| VAT rates, rutor, reverse charge and EU trade in depth | swedish-vat |
| Byggmoms, ROT in a construction context, ÄTA | swedish-industry-bygg |
| Distance selling, OSS/IOSS, marketplaces | swedish-industry-ehandel |
| Verifikationer, archiving, bookkeeping duty | swedish-accounting-compliance |
| Exporting or importing the invoice ledger | swedish-sie-import-export |
| Kundfordringar at year end, bad debt provisions | swedish-year-end-closing |
| Invoicing against project progress | swedish-project-accounting |
