Swedish Invoice Compliance

Swedish Invoice Compliance (Fakturering)

Critical: ML chapter renumbering

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).

How to use this skill

This SKILL.md contains the decision logic, quick-reference tables, and common error patterns. For deep detail on any topic, read the corresponding section in:

→ references/invoice-rules.md — Full reference (~600 lines) with all law paragraphs, BAS accounts, Peppol field mappings, ROT/RUT thresholds, reverse charge scenarios, currency conversion rules, OCR format specs, and penalty rates.

Table of contents for references/invoice-rules.md:

1. Mandatory invoice fields (ML 17 kap 24§) — 16 required fields table
2. Förenklad faktura — SEK 4,000 threshold, SKVFS 2024:16
3. Time limits for issuing invoices
4. Electronic vs paper equivalence
5. Kreditfaktura / ändringsfaktura — ML 17 kap 22–23§, BAS entries
6. Självfakturering — ML 17 kap 15§, three conditions
7. Peppol / e-faktura — Lag 2018:1277, BIS 3.0 format, ML→UBL mapping, SE-R rules
8. ROT/RUT invoicing — fakturamodellen, deduction rates 2024–2026, BAS 1513
9. Reverse charge notation — all scenarios with ML refs and momsdeklaration boxes
10. Currency handling — ML 8 kap 21–23§, exchange rate sources, BAS 3960/7960
11. OCR / Bankgirot — format, Luhn check digit, control levels
12. Autogiro — mandate process, repayment rights
13. Penalties — skattetillägg rates, denied deductions, bokföringsbrott
14. BAS kontoplan mapping — AR, revenue, VAT, bad debts, fees, rounding

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Quick decision trees

Is this invoice valid?

1. Has fakturadatum?                          → ML 17:24 p.1
2. Has unique löpnummer from a series?        → ML 17:24 p.2
3. Seller's momsreg.nr (SE+10+01)?            → ML 17:24 p.3
4. Buyer's momsreg.nr (if RC or intra-EU)?    → ML 17:24 p.4
5. Full name+address, both parties?            → ML 17:24 p.5
6. Description: quantity+nature of goods/svc?  → ML 17:24 p.6
7. Delivery date (if ≠ invoice date)?          → ML 17:24 p.7
8. Tax base per rate, unit price excl VAT?     → ML 17:24 p.8
9. VAT rate stated (25/12/6%)?                 → ML 17:24 p.9
10. VAT amount in SEK?                         → ML 17:24 p.10
11. Special notations where required?
    - Reverse charge → "Omvänd betalningsskyldighet"
    - Self-billing   → "Självfakturering"
    - Exempt         → ML/Directive reference
    - Margin scheme  → Scheme notation

Missing any of 1–10 = non-compliant. Missing 11 when applicable = non-compliant.

Can a simplified invoice be used?

Total incl. VAT ≤ SEK 4,000?
  AND NOT intra-EU / distance sale / cross-border RC?
    → Yes: förenklad faktura per ML 17:26–28, SKVFS 2024:16
    → No:  full invoice required

Which reverse charge scenario?

Domestic byggtjänster?
  → ML 16:13, seller Box 41, buyer Box 24/30/48, accounts 3231/2614/2647

EU services (B2B main rule)?
  → ML 16:6 + 6:33–37, buyer Box 21/30–32/48, accounts 4545/2614/2645

Intra-EU goods?
  → ML 10:42, buyer Box 20/30–32/48, accounts 4535/2614/2645

Electronics >100k SEK/invoice?
  → ML 16:17, same treatment as byggtjänster

ROT or RUT invoice?

1. Company has F-skatt?                         → Required
2. Invoice shows arbetskostnad separately?      → Required
3. Customer personnummer on invoice?            → Required
4. ROT: fastighetsbeteckning included?          → Required
5. Skattereduktion amount calculated correctly?
   ROT: 30% of labor incl. moms (50% May–Dec 2025)
   RUT: 50% of labor incl. moms
6. Combined max per person/year:
   Standard: ROT 50k + RUT 75k, combined cap 75k
   2024 H2 temporary: ROT 75k + RUT 75k, separate caps
7. Customer paying electronically?              → Required since 2020
8. AR split: 1511 (customer) + 1513 (SKV)       → Required

Credit note checklist

1. Own unique fakturanummer + fakturadatum?      → Required
2. Reference to original invoice number?         → Required (ML 17:22–23)
3. Negative amounts with VAT per original rate?  → Required
4. "Er tillgodo" instead of "Att betala"?        → Convention
5. Seller reduces utgående moms this period?     → Required
6. Buyer reduces ingående moms this period?      → Required

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Common error patterns (high-frequency in Luka validation)

| Error | Consequence | Fix | |---|---|---| | Missing delivery date when ≠ invoice date | Buyer's VAT deduction at risk | Always populate if dates differ | | Löpnummer gaps or duplicates | BFL 5:6 violation, audit red flag | Enforce sequential numbering in DB | | No "Omvänd betalningsskyldighet" text on RC invoice | Buyer cannot self-assess VAT | Add text + buyer VAT ID, charge 0% VAT | | Seller charges VAT when RC applies | Buyer CANNOT deduct the incorrectly charged VAT | Credit note required, then reissue without VAT | | Kreditfaktura missing reference to original | Invalid credit note per ML 17:22 | Include original löpnummer | | ROT invoice missing fastighetsbeteckning | SKV will deny claim | Require field when ROT flag is set | | ROT/RUT not separating labor from materials | Deduction calculated on wrong base | Separate line items: arbetskostnad vs material | | Foreign currency invoice without SEK VAT | Non-compliant per ML 17:29 | Always show VAT amount in SEK | | VAT amount only, no tax base per rate | Incomplete per ML 17:24 p.8 | Show beskattningsunderlag per skattesats | | Self-billing without "Självfakturering" text | Invoice invalid per ML 17:15 | Add notation |

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BAS account quick reference

Accounts receivable

• 1510 Kundfordringar (main)
• 1513 Kundfordringar – delad faktura (ROT/RUT SKV portion)
• 1515 Osäkra kundfordringar
• 1519 Nedskrivning av kundfordringar (contra)

Revenue

• 3001/3002/3003/3004 Domestic sales 25%/12%/6%/exempt
• 3105 Export goods, 3108 EU goods
• 3231 Byggsektorn omvänd betalningsskyldighet
• 3305 Export services, 3308 EU services

VAT

• 2610–2615 Utgående moms 25% (domestic/RC/import)
• 2620–2624 Utgående moms 12%
• 2630–2634 Utgående moms 6%
• 2640 Ingående moms, 2645 Beräknad ingående moms utlandet
• 2647 Ingående moms omvänd betalningsskyldighet Sverige

Currency differences

• 3960 Valutakursvinster rörelsefordringar/-skulder
• 7960 Valutakursförluster rörelsefordringar/-skulder

Invoice extras

• 3540 Faktureringsavgift (25% VAT)
• 3740 Öresavrundning (no VAT)
• 3930 Påminnelseavgift (no VAT)
• 8313 Dröjsmålsränta (no VAT, financial income)

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Peppol essentials (for Luka e-invoice generation)

Format: UBL 2.1 XML, profile Peppol BIS Billing 3.0. TypeCodes: 380 = invoice, 381 = credit note, 389 = self-billing. Swedish org ID scheme: 0007 + 10-digit orgnr. SE validation rules: SE-R-001 (VAT ID 14 chars), SE-R-005 (F-skatt text), SE-R-006 (valid rates), SE-R-009 (Bankgiro 7–8 chars).

Required header: CustomizationID + ProfileID (exact URNs in reference file). Required: either BuyerReference (BT-10) or OrderReference (BT-13).

B2G mandatory since April 2019. B2B voluntary; formal inquiry launched Feb 2026, report due Nov 2027. ViDA mandates cross-border B2B e-invoicing by July 2030.

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Key law references

| Topic | Current law | Old law | |---|---|---| | Invoice content | ML 17 kap 24§ (2023:200) | ML 11 kap 8§ (1994:200) | | Simplified invoice | ML 17 kap 26–28§ | ML 11 kap 9§ | | Credit note | ML 17 kap 22–23§ | ML 11 kap 10§ | | Self-billing | ML 17 kap 15§ | ML 11 kap 4§ | | Reverse charge | ML 16 kap 6–22§§ | ML 1 kap 2§ st.4 | | Currency conversion | ML 8 kap 21–23§ | ML 7 kap 7a§ | | E-invoice B2G | Lag (2018:1277) | — | | ROT/RUT | HUSFL (2009:194) 6–9§§ | — | | Invoice archiving | BFL 7 kap | — | | Skattetillägg | SFL 49 kap | — |

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Time-dependent parameters

These values change. Always verify against the reference file or search current rates:

• Förenklad faktura threshold: SEK 4,000 (SKVFS 2024:16)
• ROT deduction %: 30% standard, 50% May–Dec 2025
• RUT deduction %: 50%
• ROT max/person/year: 50,000 SEK (75,000 in 2024 H2)
• RUT max/person/year: 75,000 SEK
• Combined max: 75,000 SEK (separated in 2024 H2)
• Electronics RC threshold: 100,000 SEK excl. VAT per invoice
• Skattetillägg VAT: 20% (periodization: 2–5%)
• Archive retention: 7 years (BFL 7 kap)

Source & license

This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code.

• Author: erp-mafia
• Source: erp-mafia/swedish-accounting-skills
• License: MIT

Install and usage instructions live in the source repository linked above.