Country Guide

How to invoice in Sweden

Sweden combines a well-structured MOMS system with early adoption of e-invoicing. B2G e-invoicing via Peppol has been mandatory since 2019. Three VAT rates, a strong digital infrastructure, and a culture of fast payments. Here is your complete guide.

Why Swedish invoicing rules matter

Sweden's tax system is transparent and highly digitized. The Swedish Tax Agency (Skatteverket) provides clear guidelines on invoice requirements, and compliance is expected from day one. The mervärdesskatt (MOMS) system uses three rates, so applying the correct one matters for every line item. Since April 2019, all invoices to public sector entities must be sent electronically via Peppol or SFTI. The B2B landscape is also moving toward e-invoicing, with many companies already using Peppol voluntarily. Sweden's payment culture is efficient. Swish dominates smaller transactions, while Bankgiro and Plusgiro remain the backbone of B2B payments. Getting your invoices right means getting paid on time.

Key tax and invoicing facts

MOMS rates

Standard rate is 25%. A reduced rate of 12% applies to food, hotel accommodation, and restaurant services (excluding alcohol). A further reduced rate of 6% covers books, newspapers, magazines, public transport, cultural events, and sporting activities.

Organisationsnummer

Every Swedish company receives a 10-digit organisationsnummer at registration. The Swedish VAT number is derived from it: SE prefix + organisationsnummer + 01 suffix. Both numbers appear on invoices and are used for all tax-related communications.

Peppol e-invoicing for B2G

Since April 2019, all invoices to Swedish public sector entities must be sent as structured e-invoices via Peppol or SFTI. The Peppol BIS Billing 3.0 format is the standard. B2B e-invoicing is voluntary but growing rapidly through the same Peppol infrastructure.

Small business exemption

Businesses with annual turnover below 80,000 SEK can apply for MOMS exemption. These businesses do not charge MOMS but cannot deduct input MOMS on purchases. The exemption must be noted on invoices with a reference to the applicable provision.

Common payment methods

Bankgiro is the most common B2B payment method, followed by Plusgiro. Swish (mobile payments) is ubiquitous for smaller amounts and increasingly used in B2B. Bank transfers via IBAN are standard for international transactions. Payment terms of 30 days are the norm.

Currency

Swedish krona (SEK). Sweden is not in the eurozone. Domestic invoices are issued in SEK. Foreign currency invoices are permitted, but MOMS must be converted to SEK using the Swedish Tax Agency's exchange rate on the date of the taxable event.

Required invoice fields in Sweden

Full name and address of the seller
Full name and address of the buyer
Seller's organisationsnummer (organization number)
Seller's VAT registration number (SE + organisationsnummer + 01)
Buyer's organisationsnummer or VAT number (for B2B)
A unique, sequential invoice number
Invoice issue date
Date of delivery or service
Description of each good or service
Quantity and unit price (net) per line item
Applicable MOMS rate per line item (25%, 12%, or 6%)
Net amount, MOMS amount, and gross total
Currency (SEK for domestic transactions)
Reference to MOMS exemption if applicable
Payment terms and Bankgiro or Plusgiro number (or IBAN)
For B2G: Peppol participant ID of the public authority

VAT rates in Sweden

See the current VAT rates, reduced rates, and registration thresholds for Sweden.

View VAT rates →

Invoicing guides for neighboring countries

Denmark

Poland

Germany

Questions

Do I need to register for MOMS in Sweden?

If your annual turnover exceeds 80,000 SEK, MOMS registration is mandatory. Below that threshold, you can apply for exemption. Foreign businesses making taxable supplies in Sweden must register regardless of turnover. Registration is done through Skatteverket (verksamt.se).

How does Peppol e-invoicing work in Sweden?

Peppol is the pan-European e-invoicing network. In Sweden, all public sector entities are reachable via Peppol. You send a structured invoice in Peppol BIS Billing 3.0 format to the recipient's Peppol ID. Most Swedish accounting software supports Peppol natively. An access point provider handles the technical delivery.

What is the difference between Bankgiro and Plusgiro?

Bankgiro is operated by Bankgirot and is the dominant B2B payment system. Plusgiro is run by Nordea. Both are used for domestic invoice payments. Bankgiro numbers are more common for business invoicing. Many businesses list both on their invoices to give payers flexibility.

How long must invoices be stored in Sweden?

Invoices must be stored for 7 years from the end of the calendar year in which the financial year ended. Both paper and electronic storage are acceptable. The Swedish Bookkeeping Act (bokforingslagen) requires that records remain accessible and readable in Sweden or, with Skatteverket's approval, within the EU/EEA.

Can I invoice in English to a Swedish company?

Yes. Swedish law does not require invoices to be in Swedish. English is widely used in business and fully accepted. Skatteverket may request a translation during an audit, but this is uncommon for English-language invoices given Sweden's high English fluency.

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