Sweden: invoice requirements and VAT rates
A full Swedish invoice carries the items listed in ML 17:24. A seller exempt because annual turnover is at most SEK 120,000 charges no VAT and states that the sale is exempt from VAT liability.
Den här sidan är skriven på engelska.
Rates last checked on 15 October 2026. Main legal basis: Mervärdesskattelagen (2023:200), chapter 17, section 24.
Open the invoice generator for Sweden
Moms rates
| Rate | Type | Typical use |
|---|---|---|
| 25 % | Standard | |
| 12 % | Reduced | Restaurant and catering services, hotel rooms |
| 6 % | Reduced | Books, newspapers, passenger transport, food from 1 April 2026 |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in SEK by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | ML 17 kap. 24 §; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | ML 17 kap. 29 §; Directive 2006/112/EC, Art. 230 | When the invoice is not in SEK |
Identifiers
- VAT number (momsregistreringsnummer): for example SE556789123001
- Organisation number (organisationsnummer)
Good to know
- The seller’s VAT number is "SE" followed by the ten-digit organisation number and "01".
- The buyer’s VAT number is only required when the buyer is liable for the VAT (reverse charge).
- A VAT amount in a foreign currency invoice must also be stated in SEK (ML 17:29).
- From 1 April 2026 the VAT on food is 6 %; restaurant and catering services stay at 12 %.
E-invoicing
Sweden has no general B2B e-invoicing mandate. Public authorities must receive EN 16931 e-invoices under the EU public-procurement directive, and most Swedish suppliers send them over Peppol.
Peppol
Swedish organisations are addressed with scheme 0007 and the ten-digit organisation number without hyphen. Swedish national add-on rules for Peppol are not checked by this tool.
Draftbill offers the Peppol BIS Billing 3.0 export for Sweden. The default address scheme is 0007.