Invoicing in Sweden means sending a document whose content is largely set by law, from the VAT shown per rate to a number taken from an unbroken series. For a service company the invoice is also where the month's work turns into money, and where a small arithmetic mistake becomes a VAT figure that does not fit the return.
The posts below go through the parts that most often go wrong. One works a three-rate invoice to the öre to show why a blended VAT rate cannot be declared, why discount comes off before VAT and why rounding happens once per line. Another covers the unbroken number series under bokföringslagen, and a third payment terms and late-payment interest. The last applies RUT to a monthly cleaning invoice: 50 per cent of the labour including VAT, and nothing on the cleaning products.
Closepact's invoicing module carries VAT at 25, 12, 6 or 0 per cent on every line, takes the invoice number only when the invoice is sent, and corrects a sent invoice with a credit note rather than an edit. With the scheduling module, approved hours become a draft invoice. The guide to invoicing in Sweden covers the rules in full.
- Invoicing
VAT per line: why a blended rate cannot be declared
A Swedish invoice owes a figure at each rate it charged, not an average across the document. Here is the arithmetic, with a three-rate invoice worked through to the öre.
Sep 8, 2026 · 9 min
- Invoicing
The unbroken number series, and the four ways software breaks it
Bokföringslagen asks for a series with no holes and a document reproducible for seven years. Four ordinary implementation choices quietly break both. Here they are, and what to do instead.
Aug 27, 2026 · 9 min
- Invoicing
Payment terms and late-payment interest, counted the way the law counts days
Thirty days is a default, not a rule. Dröjsmålsränta is referensräntan plus eight points, and the referensränta moves twice a year — which is why shipping a default rate is the one thing you must not do.
Aug 18, 2026 · 8 min
- ROT and RUT
RUT for cleaning firms: 50 per cent, and the lines it never touches
A recurring cleaning invoice worked to the öre, including the 340 kronor of cleaning products that carry no deduction and the rounding that happens once per line.
Jun 25, 2026 · 9 min