Swedish invoice requirements in 2026
A Swedish invoice, or faktura, must let the customer and Skatteverket verify who sold what, when the supply took place, how the price was calculated and how VAT was treated. For the VAT context behind these rules, keep the Swedish country page open: VAT in Sweden.
In practice, a complete Swedish VAT invoice should include:
- the invoice date and a unique sequential invoice number
- the supplier legal name, address and VAT number
- the customer legal name, address and VAT number when required
- a description of the goods or services supplied, including quantity or scope
- the date of supply if it differs from the invoice date
- the taxable amount, discounts if relevant, VAT rate and VAT amount
- specific wording for exemptions, reverse charge, self-billing or margin schemes
VAT rates to show on Swedish invoices
For most taxable supplies, Sweden applies the standard VAT rate of 25%. Reduced rates apply only where the Swedish VAT rules allow them. In 2026, the point that needs active attention is food: from 1 April 2026, most food sales use 6% VAT, while restaurant and cafe services remain at 12%.
Do not apply the food rate mechanically. A takeaway sale can qualify as food, but a restaurant service includes service elements and stays at the restaurant-service rate. The invoice, POS setup and accounting codes should reflect that distinction.
Language, currency and VAT amount in SEK
Swedish is the natural language for domestic administration, but English is commonly accepted in international B2B relationships. The important compliance point is not the language itself; it is whether the mandatory information is understandable and complete.
Invoices may be issued in a foreign currency, but Swedish VAT must also be stated in SEK. If your system invoices in EUR, keep the exchange-rate logic documented and make sure the VAT amount in SEK appears clearly on the invoice.
Simplified invoices and credit notes
A simplified invoice may be accepted for small-value or practical retail situations, but it should not be your default for cross-border B2B flows. Where the customer needs VAT deduction evidence, a complete invoice is usually the safer route.
A Swedish credit note, or kreditfaktura, should clearly refer to the original invoice, explain the correction and mirror the VAT treatment of the original transaction. Use it for returns, price reductions, cancelled supplies or invoice errors.
E-invoicing in Sweden: B2G mandatory, B2B voluntary
For Swedish public-sector customers, e-invoicing is mandatory. Suppliers to public entities generally need to issue structured e-invoices through Peppol or another accepted e-invoicing channel. A PDF sent by email is digital, but it is not a structured Swedish public-sector e-invoice.
For B2B transactions, Sweden has no general legal mandate requiring all businesses to exchange structured e-invoices. That said, many Swedish groups already ask suppliers to use Peppol, because it reduces manual handling, matching errors and payment delays.
Reverse charge, self-billing and international sales
If the purchaser is liable for VAT under reverse charge, the supplier should not add Swedish VAT. The invoice should say that reverse charge applies and should include the customer VAT number where the EU rules require it.
Self-billing is possible when the customer issues the invoice on behalf of the supplier, but it should be backed by a prior agreement and a control process. The supplier remains responsible for the VAT declared, even if the customer prepares the invoice.
For intra-EU B2B supplies, check the customer VAT number before invoicing and keep transport evidence where goods are moved. For exports outside the EU, the invoice should reflect the export treatment and the file should include export documentation.
Storage and audit trail
Swedish accounting documentation, including invoices and credit notes, must be stored in a way that preserves authenticity, integrity and readability. The practical test is simple: can you retrieve the invoice, prove it was not altered and explain the VAT treatment years later?
For foreign companies, the weak point is often system fragmentation: order platform, ERP, Peppol provider, marketplace reports and VAT returns do not always tell the same story. Reconcile invoice totals, VAT boxes and payment flows before filing. A fiscal representative in Sweden can manage the Swedish VAT filing on your behalf. See also our overview of VAT rules in Sweden.
Official sources used for this update
FAQ
What VAT rate should I show on a Swedish invoice in 2026?
Use 25% unless a reduced rate or exemption applies. Food is generally at 6% from 1 April 2026, while restaurant services remain at 12%. Check the product or service category before issuing the invoice.
Do I need a Swedish VAT number to invoice a Swedish customer?
Not always. It depends on where the supply is deemed to take place, whether reverse charge applies and whether you hold stock or perform taxable operations in Sweden. If a Swedish VAT number appears on the invoice, you can verify it with the VIES VAT number checker.
Are electronic invoices mandatory in Sweden?
They are mandatory for supplies to Swedish public-sector customers. For B2B, e-invoicing is not generally mandatory by law, but it is increasingly requested by customers. Before billing a public authority, confirm the Peppol ID and reference requirements.
Can I invoice a Swedish customer in EUR?
Yes, but the Swedish VAT amount must also be stated in SEK. If you invoice in EUR, keep the exchange rate used for VAT conversion in your audit trail and verify totals with a VAT calculator before filing.
What should I write on a reverse-charge invoice in Sweden?
Do not charge Swedish VAT. State that reverse charge applies and include the customer VAT number where required. For transport and cross-border flows, also check the VAT treatment against the wider international transport VAT rules.
Countries concerned
