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Sweden Invoice Template (Faktura)

A free, editable faktura layout for businesses invoicing in Sweden. It follows the full-invoice rules in chapter 17, section 24 of the Swedish VAT Act (mervärdesskattelagen 2023:200): a unique sequential number, your momsregistreringsnummer, both parties' names and addresses, the date of supply if it differs from the invoice date, the taxable amount and unit price excluding moms, and the rate and moms amount for each rate. Because a Swedish invoice may combine 25%, 12% and 6% items, the download uses a VAT line table with the rate on every line and totals per rate. Swedish businesses can send PDF invoices to each other; only suppliers to the public sector must send structured e-invoices. The file downloads as HTML that you edit in a browser and print or save as PDF.

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Preview this editable document

Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Your momsregistreringsnummer (SE + 10-digit organisationsnummer or personnummer + 01)
  • Customer's VAT number (for reverse charge or an intra-EU supply of goods)
  • Date of supply or prepayment, if different from the invoice date
  • Any discount not already in the unit price
  • "Omvänd betalningsskyldighet" or "Reverse charge", if the customer pays the moms
  • Reason no moms is charged (for example "Undantag från momsplikt")
  • "Godkänd för F-skatt", if you are approved for F-skatt
  • Bankgiro or plusgiro number and payment reference

How to Create Your Sweden Invoice (Faktura)

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

Agree the payment term in your contract and write the due date and the bankgiro or plusgiro number on the faktura. If a business customer pays late and you have not agreed a different rate, the Interest Act (räntelagen 1975:635) gives you the Riksbank reference rate plus eight percentage points. The reference rate is 2.00% for 1 July to 31 December 2026, so statutory late interest is 10.00% a year for that period. Between businesses, and from public bodies to businesses, you can also claim a fixed late-payment fee (förseningsersättning) of SEK 450 under the Debt Collection Costs Act (lag 1981:739).

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

Swedish VAT (moms) is 25% as the standard rate. 12% applies to hotel accommodation and to restaurant and catering services (excluding alcohol). 6% applies to passenger transport, books and newspapers, admission to concerts and many cultural and sports events, and, temporarily, food: from 1 April 2026 to 31 December 2027 food is taxed at 6% instead of 12%, excluding drinking water and spirits, wine and strong beer. Takeaway food is 6% while restaurant meals stay at 12%. A full invoice must show the taxable amount for each rate, the rate and the moms amount; a simplified invoice is allowed when the total is SEK 4,000 or less including moms. If the buyer pays the moms, write "omvänd betalningsskyldighet" (or "reverse charge") and the buyer's VAT number instead of charging moms. InvoiceQuickly applies one tax percentage per invoice, copies saved tax IDs to new invoice PDFs, has no reverse-charge wording and does not offer Swedish kronor (SEK) in its editor.

Industry context (2026)

The temporary food rate is the main 2026 change: Lag 2026:118 cut moms on food from 12% to 6% from 1 April 2026, and Lag 2026:119 restores 12% from 1 January 2028 (Skatteverket news, 26 February 2026; riksdagen.se). On 1 July 2026 the role of Swedish Peppol authority moved from DIGG to the National Agency for Public Procurement (Upphandlingsmyndigheten). In February 2026 the government launched an inquiry into whether Sweden should introduce e-invoicing and digital reporting for domestic transactions, due to report by 30 November 2027. Sources: riksdagen.se (mervärdesskattelag 2023:200, räntelag 1975:635, lag 2018:1277), skatteverket.se, regeringen.se, digg.se, riksbank.se. Accessed 27 October 2026.

Worked example

Norrsken Design AB in Stockholm (an illustrative example) invoices a Gothenburg publisher on 15 October 2026. Line 1: 40 hours of design work at SEK 1,000.00, net SEK 40,000.00 at 25%. Line 2: 20 copies of a printed book at SEK 300.00, net SEK 6,000.00 at 6%. The totals by rate are SEK 40,000.00 with moms of SEK 10,000.00 at 25%, and SEK 6,000.00 with moms of SEK 360.00 at 6%, giving total moms of SEK 10,360.00 and SEK 56,360.00 to pay within 30 days to the bankgiro shown. The faktura also carries invoice number 2026-118, both addresses, Norrsken's VAT number SE556677889901 and "Godkänd för F-skatt". Because it has two rates, this invoice needs the downloadable layout or accounting software; InvoiceQuickly's single tax rate can only handle the design line on its own.

Common mistakes to avoid

Charging 12% on food after 1 April 2026

Food sold from 1 April 2026 to 31 December 2027 is taxed at 6%. Restaurant and catering meals stay at 12%, so a caterer may need both rates on one invoice.

Showing one moms total for mixed rates

A full invoice must show the taxable amount and moms for each rate. A single blended moms figure does not meet chapter 17, section 24.

Writing the organisationsnummer as the VAT number

The VAT number is SE plus the ten digits plus 01, written without hyphens. The bare organisationsnummer is not enough where the VAT number is required.

Charging Swedish moms on a reverse-charge sale

Services to a business customer in another EU country are usually reverse-charged. Write "omvänd betalningsskyldighet" or "reverse charge" with the buyer's VAT number instead of adding 25%.

Sending a PDF to a public-sector buyer

For procurements started after 1 April 2019, suppliers to Swedish public bodies must send e-invoices that follow the European standard (Peppol BIS Billing 3 in practice), not PDFs.

Invoicing Tips

  • 1Write your VAT number without hyphens: SE, then the ten digits of your organisationsnummer (or personnummer for a sole trader), then 01, for example SE556677889901.
  • 2Separate the rates. If one invoice carries a 25% service and 6% books, show the net amount and moms for each rate, not a single blended figure.
  • 3Selling to a VAT-registered business in another EU country? Do not charge Swedish moms on a reverse-charge supply; write "Reverse charge" and the customer's VAT number.
  • 4Invoicing a Swedish municipality, region or government agency? For procurements started after 1 April 2019 you must send an electronic invoice that follows the European standard, which the National Agency for Public Procurement specifies as Peppol BIS Billing 3.
  • 5Keep invoices and other accounting records until the end of the seventh year after the calendar year in which the financial year ended, as the Bookkeeping Act (bokföringslagen) requires.

Related Resources

Frequently Asked Questions

What must a Swedish invoice include?

Chapter 17, section 24 of the VAT Act lists the issue date, a unique sequential number, your VAT number, the buyer's VAT number where the buyer pays the moms or for an intra-EU supply of goods, both parties' names and addresses, the quantity and nature of the goods or services, the supply date if different, the taxable amount per rate, the unit price excluding moms, any discount, the rate and the moms amount. Exemptions, reverse charge, self-billing and the margin scheme need their own wording.

What are the VAT rates in Sweden in 2026?

25% is the standard rate, 12% covers hotel stays and restaurant meals, and 6% covers passenger transport, books, newspapers and many cultural and sports admissions. Food is temporarily 6% from 1 April 2026 to 31 December 2027, after which the law returns it to 12%. Takeaway food is 6%; spirits, wine and strong beer stay at 25%.

When can I issue a simplified invoice in Sweden?

When the invoice total is SEK 4,000 or less including moms, and in a few other cases such as credit notes. A simplified invoice needs at least the issue date, the seller's identity, the type of goods or services and the moms amount or the information to calculate it.

Do I have to write "Godkänd för F-skatt" on my invoice?

It is not one of the VAT Act's invoice details, but Skatteverket's guidance tells businesses approved for F-skatt to write "Godkänd för F-skatt" on every invoice to show that approval.

Is e-invoicing mandatory in Sweden?

Only for invoices to the public sector. Since 1 April 2019 suppliers to public bodies must send electronic invoices that follow the European standard, which in practice means Peppol BIS Billing 3. There is no domestic B2B mandate as of October 2026; a government inquiry is assessing whether to introduce one and reports by 30 November 2027.

Can InvoiceQuickly create a Swedish faktura?

It can create an English-language PDF invoice with one tax rate, which suits a single-rate business-to-business faktura if you add your VAT number, the supply date and any reverse-charge wording in the notes. It cannot show different moms rates on separate lines, does not offer SEK in its editor and does not send Peppol e-invoices to public-sector buyers.