How to invoice in Sweden
Swedish invoices are relatively light on mandatory fields: your VAT number (momsregistreringsnummer), a unique sequential invoice number, the invoice date, and the VAT rate and amount for each line. VAT is charged at the standard 25% rate unless a reduced rate (12% or 6%) or an exemption applies. Businesses supplying services also typically state that they are approved for F-tax (Godkänd för F-skatt), which signals that the customer is not responsible for withholding tax.
| Sweden at a glance | Detail |
|---|---|
| Currency | SEK (SEK) |
| Standard VAT | 25% |
| Tax ID | Momsregistreringsnummer (VAT no.) |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Public sector only |
Tax ID format: SE + the 10-digit organisationsnummer + a 2-digit suffix (almost always 01), giving 12 characters after SE, e.g. SE556123456701.
What Swedish invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and Momsregistreringsnummer (VAT no.)
- The client's name and address (and their Momsregistreringsnummer (VAT no.) for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in SEK
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Organisationsnummer (company registration number)
- F-tax approval status (Godkänd för F-skatt)
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Swedish VAT notes such as:
- VAT charged at the standard Swedish rate of 25% (moms).
- Intra-Community supply - exempt from VAT under Article 138 of the EU VAT Directive 2006/112/EC; the customer accounts for VAT.
- Reverse charge - VAT to be accounted for by the recipient under Article 196 of the EU VAT Directive 2006/112/EC.
E-invoicing in Sweden
E-invoicing via Peppol BIS Billing 3.0 (EN 16931) has been mandatory for all business-to-government (B2G) supplies since 1 April 2019 under the e-invoicing law (2018:1277), covering central, regional and municipal bodies. Since 1 July 2026 the National Agency for Public Procurement (Upphandlingsmyndigheten) has taken over DIGG's e-commerce and Peppol tasks and is Sweden's Peppol Authority. There is no B2B mandate. The government decided on 5 February 2026 (dir. 2026:9) to investigate a B2B mandate; the report is due by 30 November 2027. EU ViDA makes e-invoicing and digital reporting mandatory for cross-border EU B2B transactions from 1 July 2030. B2B e-invoicing remains voluntary.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Swedish Tax Agency (Skatteverket) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Sweden
30 days is the standard B2B payment term in Sweden. Under the Interest Act (Räntelagen), statutory late-payment interest runs at the Riksbank reference rate plus 8 percentage points, and a fixed statutory recovery fee may be added on overdue invoices.
Questions about invoicing in Sweden
The standard VAT (moms) rate is 25%. Reduced rates of 12% (e.g. restaurant and catering, hotel accommodation) and 6% (e.g. books, newspapers, passenger transport, and from 1 April 2026 most takeaway food) apply to specific goods and services.
Yes. VAT-registered businesses must show their Swedish VAT number (momsregistreringsnummer) on every invoice — formatted as SE followed by the 10-digit organisationsnummer plus a 2-digit suffix (usually 01), e.g. SE556123456701.
Not yet. Structured e-invoicing via Peppol BIS Billing 3.0 is mandatory only for public-sector (B2G) supplies (since 2019). B2B remains voluntary while a government inquiry, decided on 5 February 2026 and due to report by 30 November 2027, investigates a B2B mandate.
Make an invoice for Sweden, free.
SEK and 25% VAT already set, on A4 paper. No signup, no watermark.