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