Accounts receivable, kundreskontra in Swedish, is the ledger of what each customer owes you, what has been paid and what is late enough to chase. For a service company that invoices dozens or hundreds of jobs a month, it decides whether money arrives on time, and whether a customer who has already paid gets a reminder anyway.
The posts below cover the parts of that ledger the law and the bank decide. One explains why bokföringslagen requires an unbroken invoice number series, and the four ordinary ways software breaks it. The others go through payment terms and late-payment interest, which is the reference rate plus eight percentage points; reminder and collection fees, capped at 60 kr and 180 kr; and the OCR reference, whose Luhn check digit lets a bank refuse a mistyped payment and lets a machine match the rest.
In Closepact's invoicing module only a payment whose OCR reference points to exactly one open invoice is posted automatically; other matches are proposed for a person to approve. A reminder never moves to the collection level on its own, and no late-payment interest is charged until you set a rate. The guide to invoicing in Sweden has the rules in one place.
- 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
- Invoicing
Reminders, collection notices and what you may actually charge
Sixty kronor for a påminnelse and 180 for an inkassokrav are ceilings, not entitlements. Here is the timeline, the arithmetic on a real letter, and why level three is never sent by a schedule.
Aug 6, 2026 · 9 min
- Invoicing
OCR references and bankgiro numbers: the check digit that does the work
A Luhn digit on the end of the invoice number is what lets a bank refuse a mistyped payment at the counter and a machine match the rest. Here is the arithmetic, and what the check digit does not promise.
Jul 23, 2026 · 8 min