Jakob Wennberg
ec27228a8e
Em dashes (—) and en dashes (–) had spread across comments, docs, tests, and a few UI strings, reading as AI-generated boilerplate rather than house style. Replaced each with punctuation matching its context: colon for explanatory clauses, comma for asides, plain hyphen for numeric/legal ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for paired-dash asides. messages/en.json and messages/sv.json were fixed by hand together to keep sv/en in sync. Left untouched where the dash is the functional subject rather than decorative punctuation: date-range-parser.ts's separator regex, charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the agent system-prompt files that already instruct against em dashes, and a golden iXBRL test fixture compared byte-for-byte. Also fixes two bugs surfaced along the way: an off-by-one in ApiKeysPanel's scope-label split (a leftover from an earlier partial pass), and a charset-repair test that had lost the literal en-dash it exists to verify. Regenerated the agent atom seed migration (skills:generate) since 27 SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes, with an explicit carve-out for the functional-dash cases above. Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com>
36 KiB
Swedish Invoice Compliance: Full Reference
1. Mandatory invoice fields (ML 17 kap 24§)
A fullständig faktura must contain all fields per 17 kap 24§ ML (2023:200), implementing EU VAT Directive Article 226.
| # | Field (Swedish) | Field (English) | ML ref |
|---|---|---|---|
| 1 | Fakturadatum | Invoice issue date | 17:24 p.1 |
| 2 | Löpnummer (unique sequential from one or more series) | Invoice number | 17:24 p.2 |
| 3 | Säljarens momsregistreringsnummer (SE + 10 digits + 01) | Seller VAT ID | 17:24 p.3 |
| 4 | Köparens momsregistreringsnummer (when RC or intra-EU) | Buyer VAT ID | 17:24 p.4 |
| 5 | Fullständigt namn och adress, säljare och köpare | Names and addresses | 17:24 p.5 |
| 6 | Varornas mängd och art / tjänsternas omfattning och art | Quantity and nature | 17:24 p.6 |
| 7 | Leveransdatum eller tillhandahållandedatum (if ≠ invoice date) | Delivery date | 17:24 p.7 |
| 8 | Beskattningsunderlag per skattesats, enhetspris exkl. moms, rabatter | Tax base per rate | 17:24 p.8 |
| 9 | Mervärdesskattesats (25%, 12%, or 6%) | VAT rate | 17:24 p.9 |
| 10 | Mervärdesskattebelopp | VAT amount | 17:24 p.10 |
| 11 | "Omvänd betalningsskyldighet" (if reverse charge) | RC notation | 17:24 |
| 12 | ML/Directive reference (if VAT-exempt) | Exemption ref | 17:24 |
| 13 | "Självfakturering" (if self-billing) | Self-billing text | 17:24 |
| 14 | Margin scheme notation (if applicable) | Margin scheme | 17:24 |
| 15 | Transport media details (new vehicles to EU) | Vehicle specifics | 17:24 |
| 16 | Förskottsbetalning amount (advance payment) | Advance payment | 17:17 |
Löpnummerserie: Must enable detection of missing invoices. Multiple series permitted (per unit, POS, etc.). Also required by BFL 5 kap 6§. Gaps or duplicates are a compliance red flag.
2. Förenklad faktura (simplified invoice)
ML 17 kap 26-28§, SKVFS 2024:16.
Threshold: total ≤ SEK 4,000 including VAT.
Also permitted when trade/technical conditions make full invoicing impractical (vending machines, fuel pumps, parking meters).
Reduced content: date, seller ID (VAT/org number), description of goods/services, VAT amount or data to calculate it.
Cannot be used for: intra-EU transactions, distance sales, cross-border reverse charge.
3. Time limits for issuing invoices
- Domestic: no hard statutory deadline; "without undue delay" per god affärssed.
- Intra-EU goods/services (main rule): 15th of month following delivery/performance (17 kap 19§).
- Construction services: end of second month after performance.
4. Electronic vs paper equivalence
Electronic invoices = identical legal standing (2 kap 9-10§ ML). E-invoicing requires buyer consent (17 kap 20§). PDF by email is a legal faktura but not a structured e-faktura. Archive for 7 years (BFL 7 kap). Since July 2024, paper originals may be destroyed immediately after digital transfer (amended 7 kap 6§ BFL).
No specific language requirement in ML. VAT amounts must be in SEK if accounting currency is SEK. Skatteverket may request translations.
5. Kreditfaktura / ändringsfaktura
Term in ML (2023:200): ändringsfaktura. Business terms "kreditfaktura" and "kreditnota" remain in use.
When to issue
Incorrect original, goods returned, price reduction post-invoicing, partial/full cancellation, erroneous VAT correction.
Governing law
17 kap 22-23§ ML (2023:200).
Mandatory content
- The specific change to the original invoice
- Specific and unambiguous reference to the original invoice (typically löpnummer)
- What has been changed
- Own unique fakturanummer and fakturadatum
- Amounts shown as negative values
- VAT specified per momssats from the original
Notation: "Er tillgodo" replaces "Att betala".
When citing specific original is impractical (volume rebates): customer number + date range + description is accepted.
Partial credits
Fully permitted. Must specify which items credited, partial negative amount, proportional VAT per skattesats.
VAT adjustment mechanics
Seller reduces utgående moms in the credit note period. Buyer must reduce ingående moms in the same period. For felaktigt debiterad mervärdesskatt, a valid kreditfaktura is a prerequisite before seller can adjust VAT return.
BAS journal entries
Seller issuing credit note (25% example):
| Account | Debit | Credit |
|---|---|---|
| 3011 Försäljning tjänster 25% | X | |
| 2611 Utgående moms 25% | X | |
| 1510 Kundfordringar | X |
12%: 3002/2621. 6%: 3003/2631. Mirror reversal of original.
Buyer receiving credit note: Debit 2440 Leverantörsskulder, Credit purchase account (40xx), Credit 2641 Ingående moms.
6. Självfakturering (self-billing)
ML 17 kap 15§ (old 11 kap 4§).
Three cumulative conditions
- Pre-existing agreement (avtal i förväg). Written recommended, oral technically sufficient. Should specify scope, transactions, format, approval, duration, termination.
- Approval procedure (godkännandeförfarande). Passive approval accepted: silence within agreed timeframe = approval, provided seller can review and object.
- "Självfakturering" notation on every invoice.
Seller remains responsible for VAT reporting. Both parties archive 7 years per BFL 5 kap 11§.
Peppol: InvoiceTypeCode 389.
7. Peppol / e-faktura
Legal framework
Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling transposed EU Directive 2014/55/EU. Mandatory for B2G since 1 April 2019. Format: EN 16931, Swedish implementation = Peppol BIS Billing 3.0. DIGG is Sweden's Peppol Authority. Over 95% of Swedish public entities registered.
MDFFS 2019:1 mandates public entities to register as Peppol receivers. SFTI phased out EDIFACT ESAP 6 from recommended formats (July 2025).
BIS Billing 3.0 format
UBL 2.1 XML. Current version: 3.0.20.
Required identification strings:
<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
<cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
Mandatory header: cbc:ID, cbc:IssueDate, cbc:InvoiceTypeCode (380/381/389), cbc:DocumentCurrencyCode, cac:AccountingSupplierParty, cac:AccountingCustomerParty, cac:TaxTotal, cac:LegalMonetaryTotal, ≥1 cac:InvoiceLine. Either BuyerReference (BT-10) or OrderReference (BT-13) required.
Sweden-specific validation rules
| Rule | Requirement |
|---|---|
| SE-R-001 | Swedish VAT numbers must be 14 characters (SE + 10 digits + 01) |
| SE-R-005 | SE sellers must include "Godkänd för F-skatt" |
| SE-R-006 | Valid VAT rates for SE sellers: 6%, 12%, 25% with category S |
| SE-R-009 | Bankgiro Account ID: 7-8 characters |
| SE-R-011 | Bankgiro uses PaymentMeansCode=30 |
| SE-R-012 | Plusgiro uses PaymentMeansCode=30 |
Identifiers
Swedish orgs: prefix 0007 + 10-digit organisationsnummer (e.g., 0007:5567321707).
GLN: prefix 0088 + 13 digits.
VAT in UBL: cac:PartyTaxScheme/cbc:CompanyID = SE556732170701.
ML 17 kap → Peppol UBL field mapping
| ML requirement | EN 16931 BT | UBL element |
|---|---|---|
| Fakturadatum | BT-2 | cbc:IssueDate |
| Löpnummer | BT-1 | cbc:ID |
| Säljarens moms-nr | BT-31 | cac:AccountingSupplierParty/.../cbc:CompanyID |
| Köparens moms-nr | BT-48 | cac:AccountingCustomerParty/.../cbc:CompanyID |
| Namn+adress (säljare) | BT-27, BT-35-39 | cac:AccountingSupplierParty |
| Varornas mängd+art | BT-129, BT-153 | cac:InvoiceLine/cbc:InvoicedQuantity + cac:Item/cbc:Name |
| Leveransdatum | BT-72 | cac:InvoicePeriod/cbc:StartDate or cbc:TaxPointDate (BT-7) |
| Beskattningsunderlag per skattesats | BT-116 | cac:TaxSubtotal/cbc:TaxableAmount |
| Momssats | BT-119 | cac:TaxCategory/cbc:Percent |
| Momsbelopp | BT-110 | cac:TaxTotal/cbc:TaxAmount |
| "Omvänd betalningsskyldighet" | BT-121 | cbc:TaxExemptionReason + TaxCategory code AE |
| "Självfakturering" | BT-3 | cbc:InvoiceTypeCode = 389 |
B2B e-invoicing timeline
B2B voluntary as of April 2026. Ministry of Finance launched formal inquiry 5 February 2026, report due 30 November 2027. EU ViDA directive (adopted 11 March 2025) allows member states to mandate domestic B2B e-invoicing without EU approval. Mandatory cross-border B2B e-invoicing by 1 July 2030.
8. ROT/RUT invoicing
Fakturamodellen
Company invoices full amount, shows ROT/RUT deduction, reduces "att betala." Customer pays reduced amount electronically (cash disqualified since 1 Jan 2020). Company applies to Skatteverket via "Rot och rut - företag." SKV pays company directly (~10 days). F-skatt required per HUSFL 6-9§§.
Required invoice fields
- Company name + F-skatt statement
- Customer personnummer (ÅÅÅÅMMDD-XXXX)
- Type of work performed
- Where and when work performed
- ROT: fastighetsbeteckning or BRF orgnr + lägenhetsnummer
- Separate line items: arbetskostnad, materialkostnad, övriga kostnader
- Total excl/incl moms with moms amount
- Calculated skattereduktion amount
Deduction rates and caps (2024-2026)
| Parameter | ROT | RUT |
|---|---|---|
| Standard % | 30% of labor incl. moms | 50% of labor incl. moms |
| Standard max/person/year | 50,000 SEK | 75,000 SEK |
| Standard combined max | 75,000 SEK (ROT capped at 50k within) | |
| 2024 H2 (Jul-Dec) | Max raised to 75k, caps separated, total possible 150k | |
| 2025 (12 May-31 Dec) | ROT % raised to 50% (Betänkande 2024/25:FiU32) | 50% unchanged |
| 2026 | Standard 30%/50% rules resume |
BAS journal entries
Example: 18,000 SEK arbetskostnad = 22,500 inkl. moms (25%), ROT 30% = 6,750 SEK.
Invoice issued:
| Account | Debit | Credit |
|---|---|---|
| 1511 Kundfordringar (customer portion) | 23,875 | |
| 1513 Kundfordringar, delad faktura (SKV) | 6,750 | |
| 3010 Försäljning | 24,500 | |
| 2610 Utgående moms 25% | 6,125 |
Customer pays: Debit 1930, Credit 1511. SKV pays: Debit 1930, Credit 1513. SKV denies: Debit 1510, Credit 1513 (re-invoice customer).
Account 1513 exists in BAS Kontoplan 1 but not Kontoplan 2. Alternative: 1600 Övriga kortfristiga fordringar.
Application deadline
31 January of the year following the payment year. Payment date (not invoice or work date) determines tax year.
9. Reverse charge notation
Invoice requirements
Per 17 kap 28§ punkt 14 ML: when buyer is liable for VAT, invoice must include notation. Three accepted forms:
- Swedish: "Omvänd betalningsskyldighet"
- English: "Reverse charge"
- Reference to ML paragraph or EU Directive article
Invoice must include buyer's VAT number and charge no VAT.
Scenario reference
Domestic construction (byggtjänster), ML 16 kap 13§: Applies when buyer is taxable person who not only temporarily provides construction services. Seller: Box 41. Buyer: Box 24, output VAT Box 30, input VAT Box 48.
EU services (B2B main rule), ML 16 kap 6§ + 6 kap 33-37§§: Swedish business buys services from EU seller under main rule. Buyer: Box 21, output VAT Box 30-32, input VAT Box 48. Seller: Box 39 + periodisk sammanställning.
Intra-EU goods, ML 10 kap 42§: Text: "Unionsintern leverans" or ref to Article 138 Directive 2006/112/EC. Both VAT numbers required. Seller: Box 35 + periodisk sammanställning. Buyer: Box 20, output VAT Box 30-32, input VAT Box 48.
Electronics >100k SEK, ML 16 kap 17§: Mobile phones, integrated circuits, game consoles, tablets, laptops when invoice excl. VAT > SEK 100,000. In effect since 1 April 2021.
Other: Scrap metal/waste (16:14), CO₂ allowances (16:15), gold (16:16). Full scope: 16 kap 6-22§§.
BAS accounts for reverse charge
| Account | Purpose |
|---|---|
| 2614 | Utgående moms, omvänd betalningsskyldighet 25% |
| 2624 | Utgående moms, omvänd betalningsskyldighet 12% |
| 2634 | Utgående moms, omvänd betalningsskyldighet 6% |
| 2644/2647 | Ingående moms, omvänd momsskyldighet (domestic) |
| 2645 | Beräknad ingående moms på förvärv från utlandet |
| 4610 | Byggtjänster (cost account) |
| 4535 | Varuförvärv från EU |
| 4545 | Tjänsteförvärv från EU |
| 3231 | Försäljning byggsektorn, omvänd betalningsskyldighet |
| 3048 | EU-försäljning tjänster 0% |
10. Currency handling
Rules
Invoicing in any currency is permitted. Per ML 17 kap 29§: VAT amount must be in the company's redovisningsvaluta. For SEK companies: VAT in both invoice currency and SEK.
Exchange rate sources (ML 8 kap 21-23§)
Two permitted sources (choose one consistently):
- Mid-rate (mittkurs) from Nasdaq OMX Stockholm AB (published on Riksbanken's website)
- Latest published ECB rate
Rate to use: at time of taxable event (delivery/supply date or advance payment date, not invoice date unless same). Continuous supplies: last delivery day of invoiced period. Two non-euro currencies via ECB: route through EUR (8 kap 22§).
Exchange rate differences
No VAT impact. VAT locked at original transaction rate. Differences are P&L items only. Revalue monetary items to balance sheet date per 4 kap 13§ ÅRL and K2/K3.
BAS accounts
| Account | Purpose |
|---|---|
| 3960 | Valutakursvinster, rörelsefordringar/-skulder |
| 7960 | Valutakursförluster, rörelsefordringar/-skulder |
| 8230 | Valutakursdifferenser, långfristiga fordringar |
| 8330 | Valutakursdifferenser, kortfristiga fordringar/placeringar |
| 8430 | Valutakursdifferenser, skulder (long-term loans) |
Decision: customer receivables (1510) and supplier payables (2440) → 3960/7960. Financial instruments/loans → 8230/8330/8430. Per K3 Ch. 30: recognize in income statement in the period they arise.
11. OCR / Bankgirot
OCR format
2-25 digit numeric reference. Last digit = check digit via Luhn algorithm (Modulus 10). Recommended length: 5-15 digits. Typically encodes invoice number and/or customer number.
Control levels
| Level | Behavior |
|---|---|
| OCR 1 | Soft: warning only |
| OCR 2 | Hard: payment rejected if wrong |
| OCR 3 | Hard + variable length control |
| OCR 4 | Hard + fixed length |
Hard control → ~100% auto-match rate. Requires bank agreement for "Bankgiro Inbetalningar" with OCR-referenskontroll. Sweden transitioning to ISO 20022 in 2026; file-initiated payments with incorrect OCR will be rejected.
12. Autogiro
Direct debit via Bankgirot. Business signs agreement with bank linking Bankgiro number. Customer grants medgivande (mandate) via BG600P/BG600F, internet bank, or BankID. Activation: up to 2 banking days.
Business submits payment files to Bankgirot. Customer right to request repayment within 8 weeks per Betaltjänstlagen if amount unknown or unreasonably high. Business must notify customers in advance of amounts and dates.
13. Penalties
Denied VAT deductions
Skatteverket can deny avdragsrätt when invoices lack mandatory fields per 17 kap 24-28§. Per EU case law (C-272/13): purely formal defects are correctable ("healable"). Material requirements (goods/services in VAT-liable business) are primary; formal are secondary but necessary. Missing VAT amount entirely → new corrected invoice required, deduction only from corrected invoice period.
Skattetillägg (SFL 49 kap)
| Situation | Rate |
|---|---|
| Oriktig uppgift: income tax | 40% |
| Oriktig uppgift: VAT/employer contributions | 20% |
| Periodization error: income tax | 10% |
| Periodization error: VAT (≤4 months, ≤3-month periods) | 2% |
| Periodization error: VAT (annual or >4 months) | 5% |
Deducting ingående moms on non-compliant invoices: 20% skattetillägg. Felaktigt debiterad moms: buyer gets no deduction; 20% reduced to 1/4 if seller reported and paid. Voluntary correction before investigation normally avoids skattetillägg.
Criminal consequences
BFL: all transactions require verifikationer (5 kap 7§), archived 7 years (7 kap). Bokföringsbrott (11 kap 5§ BrB): up to 2 years, grovt 6 months-6 years. False invoices: skattebrott (Skattebrottslagen) up to 2 years, grovt 6 months-6 years, plus potential penningtvättsbrott.
14. BAS kontoplan mapping
Accounts receivable (15xx)
| Account | Name |
|---|---|
| 1510 | Kundfordringar (main/group) |
| 1511 | Kundfordringar (sub / customer portion split) |
| 1512 | Belånade kundfordringar (factoring) |
| 1513 | Kundfordringar, delad faktura (ROT/RUT SKV) |
| 1515 | Osäkra kundfordringar |
| 1516 | Tvistiga kundfordringar |
| 1518 | Ej reskontraförda kundfordringar |
| 1519 | Nedskrivning av kundfordringar (contra, credit balance) |
Revenue (30xx-34xx)
| Account | Name |
|---|---|
| 3001 | Försäljning Sverige 25% |
| 3002 | Försäljning Sverige 12% |
| 3003 | Försäljning Sverige 6% |
| 3004 | Försäljning Sverige momsfri |
| 3105 | Export varor utanför EU |
| 3108 | Varor till annat EU-land, momsfri |
| 3231 | Byggsektorn omvänd betalningsskyldighet |
| 3305 | Tjänster utanför EU |
| 3308 | Tjänster till annat EU-land |
| 3950 | Återvunna avskrivna kundfordringar |
VAT (26xx)
| Account | Name |
|---|---|
| 2610/2611 | Utgående moms 25% |
| 2612 | Utgående moms egna uttag 25% |
| 2614 | Utgående moms omvänd skattskyldighet 25% |
| 2615 | Utgående moms import varor 25% |
| 2620/2621 | Utgående moms 12% |
| 2630/2631 | Utgående moms 6% |
| 2640 | Ingående moms (group) |
| 2645 | Beräknad ingående moms utlandet |
| 2647 | Ingående moms omvänd betalningsskyldighet Sverige |
| 2650 | Redovisningskonto moms (settlement) |
Bad debts flow
- Transfer doubtful: Debit 1515, Credit 1510
- Provision: Debit 6352 (befarade förluster), Credit 1519
- Loss confirmed: Debit 6351 (konstaterade förluster), Credit 1515; reverse provision Debit 1519 Credit 6352; recover VAT by debiting 2610/2620/2630
VAT recovery on bad debts permitted under ML 7 kap 43§ when loss is konstaterad (bankruptcy, failed enforcement, acknowledged insolvency).
Invoice extras
| Item | Account | VAT |
|---|---|---|
| Faktureringsavgift | 3540 | 25% VAT |
| Öresavrundning | 3740 | No VAT |
| Påminnelseavgift | 3930 | No VAT |
| Dröjsmålsränta | 8313/8310 | No VAT (financial income) |
1. Mandatory invoice fields (ML 17 kap 24§)
A fullständig faktura must contain all fields per 17 kap 24§ ML (2023:200), implementing EU VAT Directive Article 226.
| # | Field (Swedish) | Field (English) | ML ref |
|---|---|---|---|
| 1 | Fakturadatum | Invoice issue date | 17:24 p.1 |
| 2 | Löpnummer (unique sequential from one or more series) | Invoice number | 17:24 p.2 |
| 3 | Säljarens momsregistreringsnummer (SE + 10 digits + 01) | Seller VAT ID | 17:24 p.3 |
| 4 | Köparens momsregistreringsnummer (when RC or intra-EU) | Buyer VAT ID | 17:24 p.4 |
| 5 | Fullständigt namn och adress, säljare och köpare | Names and addresses | 17:24 p.5 |
| 6 | Varornas mängd och art / tjänsternas omfattning och art | Quantity and nature | 17:24 p.6 |
| 7 | Leveransdatum eller tillhandahållandedatum (if ≠ invoice date) | Delivery date | 17:24 p.7 |
| 8 | Beskattningsunderlag per skattesats, enhetspris exkl. moms, rabatter | Tax base per rate | 17:24 p.8 |
| 9 | Mervärdesskattesats (25%, 12%, or 6%) | VAT rate | 17:24 p.9 |
| 10 | Mervärdesskattebelopp | VAT amount | 17:24 p.10 |
| 11 | "Omvänd betalningsskyldighet" (if reverse charge) | RC notation | 17:24 |
| 12 | ML/Directive reference (if VAT-exempt) | Exemption ref | 17:24 |
| 13 | "Självfakturering" (if self-billing) | Self-billing text | 17:24 |
| 14 | Margin scheme notation (if applicable) | Margin scheme | 17:24 |
| 15 | Transport media details (new vehicles to EU) | Vehicle specifics | 17:24 |
| 16 | Förskottsbetalning amount (advance payment) | Advance payment | 17:17 |
Löpnummerserie: Must enable detection of missing invoices. Multiple series permitted (per unit, POS, etc.). Also required by BFL 5 kap 6§. Gaps or duplicates are a compliance red flag.
2. Förenklad faktura (simplified invoice)
ML 17 kap 26-28§, SKVFS 2024:16.
Threshold: total ≤ SEK 4,000 including VAT.
Also permitted when trade/technical conditions make full invoicing impractical (vending machines, fuel pumps, parking meters).
Reduced content: date, seller ID (VAT/org number), description of goods/services, VAT amount or data to calculate it.
Cannot be used for: intra-EU transactions, distance sales, cross-border reverse charge.
3. Time limits for issuing invoices
- Domestic: no hard statutory deadline; "without undue delay" per god affärssed.
- Intra-EU goods/services (main rule): 15th of month following delivery/performance (17 kap 19§).
- Construction services: end of second month after performance.
4. Electronic vs paper equivalence
Electronic invoices = identical legal standing (2 kap 9-10§ ML). E-invoicing requires buyer consent (17 kap 20§). PDF by email is a legal faktura but not a structured e-faktura. Archive for 7 years (BFL 7 kap). Since July 2024, paper originals may be destroyed immediately after digital transfer (amended 7 kap 6§ BFL).
No specific language requirement in ML. VAT amounts must be in SEK if accounting currency is SEK. Skatteverket may request translations.
5. Kreditfaktura / ändringsfaktura
Term in ML (2023:200): ändringsfaktura. Business terms "kreditfaktura" and "kreditnota" remain in use.
When to issue
Incorrect original, goods returned, price reduction post-invoicing, partial/full cancellation, erroneous VAT correction.
Governing law
17 kap 22-23§ ML (2023:200).
Mandatory content
- The specific change to the original invoice
- Specific and unambiguous reference to the original invoice (typically löpnummer)
- What has been changed
- Own unique fakturanummer and fakturadatum
- Amounts shown as negative values
- VAT specified per momssats from the original
Notation: "Er tillgodo" replaces "Att betala".
When citing specific original is impractical (volume rebates): customer number + date range + description is accepted.
Partial credits
Fully permitted. Must specify which items credited, partial negative amount, proportional VAT per skattesats.
VAT adjustment mechanics
Seller reduces utgående moms in the credit note period. Buyer must reduce ingående moms in the same period. For felaktigt debiterad mervärdesskatt, a valid kreditfaktura is a prerequisite before seller can adjust VAT return.
BAS journal entries
Seller issuing credit note (25% example):
| Account | Debit | Credit |
|---|---|---|
| 3011 Försäljning tjänster 25% | X | |
| 2611 Utgående moms 25% | X | |
| 1510 Kundfordringar | X |
12%: 3002/2621. 6%: 3003/2631. Mirror reversal of original.
Buyer receiving credit note: Debit 2440 Leverantörsskulder, Credit purchase account (40xx), Credit 2641 Ingående moms.
6. Självfakturering (self-billing)
ML 17 kap 15§ (old 11 kap 4§).
Three cumulative conditions
- Pre-existing agreement (avtal i förväg). Written recommended, oral technically sufficient. Should specify scope, transactions, format, approval, duration, termination.
- Approval procedure (godkännandeförfarande). Passive approval accepted: silence within agreed timeframe = approval, provided seller can review and object.
- "Självfakturering" notation on every invoice.
Seller remains responsible for VAT reporting. Both parties archive 7 years per BFL 5 kap 11§.
Peppol: InvoiceTypeCode 389.
7. Peppol / e-faktura
Legal framework
Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling transposed EU Directive 2014/55/EU. Mandatory for B2G since 1 April 2019. Format: EN 16931, Swedish implementation = Peppol BIS Billing 3.0. DIGG is Sweden's Peppol Authority. Over 95% of Swedish public entities registered.
MDFFS 2019:1 mandates public entities to register as Peppol receivers. SFTI phased out EDIFACT ESAP 6 from recommended formats (July 2025).
BIS Billing 3.0 format
UBL 2.1 XML. Current version: 3.0.20.
Required identification strings:
<cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
<cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
Mandatory header: cbc:ID, cbc:IssueDate, cbc:InvoiceTypeCode (380/381/389), cbc:DocumentCurrencyCode, cac:AccountingSupplierParty, cac:AccountingCustomerParty, cac:TaxTotal, cac:LegalMonetaryTotal, ≥1 cac:InvoiceLine. Either BuyerReference (BT-10) or OrderReference (BT-13) required.
Sweden-specific validation rules
| Rule | Requirement |
|---|---|
| SE-R-001 | Swedish VAT numbers must be 14 characters (SE + 10 digits + 01) |
| SE-R-005 | SE sellers must include "Godkänd för F-skatt" |
| SE-R-006 | Valid VAT rates for SE sellers: 6%, 12%, 25% with category S |
| SE-R-009 | Bankgiro Account ID: 7-8 characters |
| SE-R-011 | Bankgiro uses PaymentMeansCode=30 |
| SE-R-012 | Plusgiro uses PaymentMeansCode=30 |
Identifiers
Swedish orgs: prefix 0007 + 10-digit organisationsnummer (e.g., 0007:5567321707).
GLN: prefix 0088 + 13 digits.
VAT in UBL: cac:PartyTaxScheme/cbc:CompanyID = SE556732170701.
ML 17 kap → Peppol UBL field mapping
| ML requirement | EN 16931 BT | UBL element |
|---|---|---|
| Fakturadatum | BT-2 | cbc:IssueDate |
| Löpnummer | BT-1 | cbc:ID |
| Säljarens moms-nr | BT-31 | cac:AccountingSupplierParty/.../cbc:CompanyID |
| Köparens moms-nr | BT-48 | cac:AccountingCustomerParty/.../cbc:CompanyID |
| Namn+adress (säljare) | BT-27, BT-35-39 | cac:AccountingSupplierParty |
| Varornas mängd+art | BT-129, BT-153 | cac:InvoiceLine/cbc:InvoicedQuantity + cac:Item/cbc:Name |
| Leveransdatum | BT-72 | cac:InvoicePeriod/cbc:StartDate or cbc:TaxPointDate (BT-7) |
| Beskattningsunderlag per skattesats | BT-116 | cac:TaxSubtotal/cbc:TaxableAmount |
| Momssats | BT-119 | cac:TaxCategory/cbc:Percent |
| Momsbelopp | BT-110 | cac:TaxTotal/cbc:TaxAmount |
| "Omvänd betalningsskyldighet" | BT-121 | cbc:TaxExemptionReason + TaxCategory code AE |
| "Självfakturering" | BT-3 | cbc:InvoiceTypeCode = 389 |
B2B e-invoicing timeline
B2B voluntary as of April 2026. Ministry of Finance launched formal inquiry 5 February 2026, report due 30 November 2027. EU ViDA directive (adopted 11 March 2025) allows member states to mandate domestic B2B e-invoicing without EU approval. Mandatory cross-border B2B e-invoicing by 1 July 2030.
8. ROT/RUT invoicing
Fakturamodellen
Company invoices full amount, shows ROT/RUT deduction, reduces "att betala." Customer pays reduced amount electronically (cash disqualified since 1 Jan 2020). Company applies to Skatteverket via "Rot och rut - företag." SKV pays company directly (~10 days). F-skatt required per HUSFL 6-9§§.
Required invoice fields
- Company name + F-skatt statement
- Customer personnummer (ÅÅÅÅMMDD-XXXX)
- Type of work performed
- Where and when work performed
- ROT: fastighetsbeteckning or BRF orgnr + lägenhetsnummer
- Separate line items: arbetskostnad, materialkostnad, övriga kostnader
- Total excl/incl moms with moms amount
- Calculated skattereduktion amount
Deduction rates and caps (2024-2026)
| Parameter | ROT | RUT |
|---|---|---|
| Standard % | 30% of labor incl. moms | 50% of labor incl. moms |
| Standard max/person/year | 50,000 SEK | 75,000 SEK |
| Standard combined max | 75,000 SEK (ROT capped at 50k within) | |
| 2024 H2 (Jul-Dec) | Max raised to 75k, caps separated, total possible 150k | |
| 2025 (12 May-31 Dec) | ROT % raised to 50% (Betänkande 2024/25:FiU32) | 50% unchanged |
| 2026 | Standard 30%/50% rules resume |
BAS journal entries
Example: 18,000 SEK arbetskostnad = 22,500 inkl. moms (25%), ROT 30% = 6,750 SEK.
Invoice issued:
| Account | Debit | Credit |
|---|---|---|
| 1511 Kundfordringar (customer portion) | 23,875 | |
| 1513 Kundfordringar, delad faktura (SKV) | 6,750 | |
| 3010 Försäljning | 24,500 | |
| 2610 Utgående moms 25% | 6,125 |
Customer pays: Debit 1930, Credit 1511. SKV pays: Debit 1930, Credit 1513. SKV denies: Debit 1510, Credit 1513 (re-invoice customer).
Account 1513 exists in BAS Kontoplan 1 but not Kontoplan 2. Alternative: 1600 Övriga kortfristiga fordringar.
Application deadline
31 January of the year following the payment year. Payment date (not invoice or work date) determines tax year.
9. Reverse charge notation
Invoice requirements
Per 17 kap 28§ punkt 14 ML: when buyer is liable for VAT, invoice must include notation. Three accepted forms:
- Swedish: "Omvänd betalningsskyldighet"
- English: "Reverse charge"
- Reference to ML paragraph or EU Directive article
Invoice must include buyer's VAT number and charge no VAT.
Scenario reference
Domestic construction (byggtjänster), ML 16 kap 13§: Applies when buyer is taxable person who not only temporarily provides construction services. Seller: Box 41. Buyer: Box 24, output VAT Box 30, input VAT Box 48.
EU services (B2B main rule), ML 16 kap 6§ + 6 kap 33-37§§: Swedish business buys services from EU seller under main rule. Buyer: Box 21, output VAT Box 30-32, input VAT Box 48. Seller: Box 39 + periodisk sammanställning.
Intra-EU goods, ML 10 kap 42§: Text: "Unionsintern leverans" or ref to Article 138 Directive 2006/112/EC. Both VAT numbers required. Seller: Box 35 + periodisk sammanställning. Buyer: Box 20, output VAT Box 30-32, input VAT Box 48.
Electronics >100k SEK, ML 16 kap 17§: Mobile phones, integrated circuits, game consoles, tablets, laptops when invoice excl. VAT > SEK 100,000. In effect since 1 April 2021.
Other: Scrap metal/waste (16:14), CO₂ allowances (16:15), gold (16:16). Full scope: 16 kap 6-22§§.
BAS accounts for reverse charge
| Account | Purpose |
|---|---|
| 2614 | Utgående moms, omvänd betalningsskyldighet 25% |
| 2624 | Utgående moms, omvänd betalningsskyldighet 12% |
| 2634 | Utgående moms, omvänd betalningsskyldighet 6% |
| 2644/2647 | Ingående moms, omvänd momsskyldighet (domestic) |
| 2645 | Beräknad ingående moms på förvärv från utlandet |
| 4610 | Byggtjänster (cost account) |
| 4535 | Varuförvärv från EU |
| 4545 | Tjänsteförvärv från EU |
| 3231 | Försäljning byggsektorn, omvänd betalningsskyldighet |
| 3048 | EU-försäljning tjänster 0% |
10. Currency handling
Rules
Invoicing in any currency is permitted. Per ML 17 kap 29§: VAT amount must be in the company's redovisningsvaluta. For SEK companies: VAT in both invoice currency and SEK.
Exchange rate sources (ML 8 kap 21-23§)
Two permitted sources (choose one consistently):
- Mid-rate (mittkurs) from Nasdaq OMX Stockholm AB (published on Riksbanken's website)
- Latest published ECB rate
Rate to use: at time of taxable event (delivery/supply date or advance payment date, not invoice date unless same). Continuous supplies: last delivery day of invoiced period. Two non-euro currencies via ECB: route through EUR (8 kap 22§).
Exchange rate differences
No VAT impact. VAT locked at original transaction rate. Differences are P&L items only. Revalue monetary items to balance sheet date per 4 kap 13§ ÅRL and K2/K3.
BAS accounts
| Account | Purpose |
|---|---|
| 3960 | Valutakursvinster, rörelsefordringar/-skulder |
| 7960 | Valutakursförluster, rörelsefordringar/-skulder |
| 8230 | Valutakursdifferenser, långfristiga fordringar |
| 8330 | Valutakursdifferenser, kortfristiga fordringar/placeringar |
| 8430 | Valutakursdifferenser, skulder (long-term loans) |
Decision: customer receivables (1510) and supplier payables (2440) → 3960/7960. Financial instruments/loans → 8230/8330/8430. Per K3 Ch. 30: recognize in income statement in the period they arise.
11. OCR / Bankgirot
OCR format
2-25 digit numeric reference. Last digit = check digit via Luhn algorithm (Modulus 10). Recommended length: 5-15 digits. Typically encodes invoice number and/or customer number.
Control levels
| Level | Behavior |
|---|---|
| OCR 1 | Soft: warning only |
| OCR 2 | Hard: payment rejected if wrong |
| OCR 3 | Hard + variable length control |
| OCR 4 | Hard + fixed length |
Hard control → ~100% auto-match rate. Requires bank agreement for "Bankgiro Inbetalningar" with OCR-referenskontroll. Sweden transitioning to ISO 20022 in 2026; file-initiated payments with incorrect OCR will be rejected.
12. Autogiro
Direct debit via Bankgirot. Business signs agreement with bank linking Bankgiro number. Customer grants medgivande (mandate) via BG600P/BG600F, internet bank, or BankID. Activation: up to 2 banking days.
Business submits payment files to Bankgirot. Customer right to request repayment within 8 weeks per Betaltjänstlagen if amount unknown or unreasonably high. Business must notify customers in advance of amounts and dates.
13. Penalties
Denied VAT deductions
Skatteverket can deny avdragsrätt when invoices lack mandatory fields per 17 kap 24-28§. Per EU case law (C-272/13): purely formal defects are correctable ("healable"). Material requirements (goods/services in VAT-liable business) are primary; formal are secondary but necessary. Missing VAT amount entirely → new corrected invoice required, deduction only from corrected invoice period.
Skattetillägg (SFL 49 kap)
| Situation | Rate |
|---|---|
| Oriktig uppgift: income tax | 40% |
| Oriktig uppgift: VAT/employer contributions | 20% |
| Periodization error: income tax | 10% |
| Periodization error: VAT (≤4 months, ≤3-month periods) | 2% |
| Periodization error: VAT (annual or >4 months) | 5% |
Deducting ingående moms on non-compliant invoices: 20% skattetillägg. Felaktigt debiterad moms: buyer gets no deduction; 20% reduced to 1/4 if seller reported and paid. Voluntary correction before investigation normally avoids skattetillägg.
Criminal consequences
BFL: all transactions require verifikationer (5 kap 7§), archived 7 years (7 kap). Bokföringsbrott (11 kap 5§ BrB): up to 2 years, grovt 6 months-6 years. False invoices: skattebrott (Skattebrottslagen) up to 2 years, grovt 6 months-6 years, plus potential penningtvättsbrott.
14. BAS kontoplan mapping
Accounts receivable (15xx)
| Account | Name |
|---|---|
| 1510 | Kundfordringar (main/group) |
| 1511 | Kundfordringar (sub / customer portion split) |
| 1512 | Belånade kundfordringar (factoring) |
| 1513 | Kundfordringar, delad faktura (ROT/RUT SKV) |
| 1515 | Osäkra kundfordringar |
| 1516 | Tvistiga kundfordringar |
| 1518 | Ej reskontraförda kundfordringar |
| 1519 | Nedskrivning av kundfordringar (contra, credit balance) |
Revenue (30xx-34xx)
| Account | Name |
|---|---|
| 3001 | Försäljning Sverige 25% |
| 3002 | Försäljning Sverige 12% |
| 3003 | Försäljning Sverige 6% |
| 3004 | Försäljning Sverige momsfri |
| 3105 | Export varor utanför EU |
| 3108 | Varor till annat EU-land, momsfri |
| 3231 | Byggsektorn omvänd betalningsskyldighet |
| 3305 | Tjänster utanför EU |
| 3308 | Tjänster till annat EU-land |
| 3950 | Återvunna avskrivna kundfordringar |
VAT (26xx)
| Account | Name |
|---|---|
| 2610/2611 | Utgående moms 25% |
| 2612 | Utgående moms egna uttag 25% |
| 2614 | Utgående moms omvänd skattskyldighet 25% |
| 2615 | Utgående moms import varor 25% |
| 2620/2621 | Utgående moms 12% |
| 2630/2631 | Utgående moms 6% |
| 2640 | Ingående moms (group) |
| 2645 | Beräknad ingående moms utlandet |
| 2647 | Ingående moms omvänd betalningsskyldighet Sverige |
| 2650 | Redovisningskonto moms (settlement) |
Bad debts flow
- Transfer doubtful: Debit 1515, Credit 1510
- Provision: Debit 6352 (befarade förluster), Credit 1519
- Loss confirmed: Debit 6351 (konstaterade förluster), Credit 1515; reverse provision Debit 1519 Credit 6352; recover VAT by debiting 2610/2620/2630
VAT recovery on bad debts permitted under ML 7 kap 43§ when loss is konstaterad (bankruptcy, failed enforcement, acknowledged insolvency).
Invoice extras
| Item | Account | VAT |
|---|---|---|
| Faktureringsavgift | 3540 | 25% VAT |
| Öresavrundning | 3740 | No VAT |
| Påminnelseavgift | 3930 | No VAT |
| Dröjsmålsränta | 8313/8310 | No VAT (financial income) |