Sweden VAT invoicing rules for integration engineers

Standard, reduced, and food rates

Sweden's standard VAT rate is 25%. It applies to almost all goods and services. The reduced rate of 12% covers restaurant and catering services, hotel and lodging, camping, and repairs of bicycles, shoes, leather goods, clothing, and household linen. The 6% rate covers books, newspapers, e-books and e-newspapers, passenger transport, and admission to concerts, theatre, and similar events.

Food is temporarily taxed at 6%. The reduction runs from 1 April 2026 through 31 December 2027. Food eaten on site with table service remains a restaurant service at 12%, so a sale that mixes takeaway food and service needs careful line-level rate assignment.

Registration threshold

You must register for VAT if you continuously sell VAT-liable goods or services and your turnover in the calendar year exceeds 120,000 SEK. If your turnover is 120,000 SEK or less, you can apply to register voluntarily, and Skatteverket must approve the application.

Mandatory invoice content

A complete VAT invoice must show:

• The issue date.
• A unique sequential invoice number, based on one or more series.
• The seller's and the buyer's names and addresses.
• The seller's VAT registration number, and the buyer's VAT number where the buyer owes the tax under reverse charge.
• The quantity and type of goods, or the scope and type of services.
• The date the supply was made or completed, if it can be determined and differs from the invoice date.
• The taxable amount for each VAT rate or exemption, and the unit price excluding VAT.
• The VAT rate applied.
• The VAT amount payable. This item is not required where the margin scheme applies.

Skatteverket's general rule is that you invoice within the time that follows good business practice. Some cases have fixed deadlines, such as the 15th day of the month after delivery for certain intra-EU supplies.

Corrections and credit notes

If the original sale required an invoice, you must issue a change invoice (ändringsfaktura), which functions as a credit note. The change invoice must carry its own issue date, clearly show what changed, and reference the sequential number of the original invoice. If you lower the price afterward and both parties agree that the VAT stays the same, no change invoice is needed.

Record retention

Accounting records must be kept for at least seven years. Plan your storage and deletion jobs around that minimum rather than a shorter internal default.

Next step

Review the developer documentation to model rates, invoices, and credit notes in your integration.