swedish-invoice-compliance

name

swedish-invoice-compliance

description

Swedish invoice compliance (fakturering) reference. Covers mandatory invoice fields per ML 17 kap 24§ (2023:200), förenklad faktura, kreditfaktura/ändringsfaktura, självfakturering, Peppol BIS 3.0 e-faktura for B2G/B2B, ROT/RUT-avdrag invoicing with fakturamodellen and BAS accounts (1513, 3740), reverse charge notation per scenario (byggtjänster, EU, electronics), currency/VAT conversion, OCR/Bankgirot, autogiro, skattetillägg, and BAS mapping for AR/revenue/VAT/bad debts. Trigger on ANY Swedish invoice question, faktura validation, kreditfaktura, självfakturering, Peppol, e-faktura, ROT/RUT fakturering, omvänd betalningsskyldighet, faktureringsvaluta, OCR-nummer, ML 17 kap, fakturamodellen, or creating/validating/booking Swedish invoices. Always use over training data -- ML 2023:200 replaced ML 1994:200 on 1 July 2023, moving invoice rules from old Chapter 11 to Chapter 17.

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)