Invoice template for businesses – mandatory information and checklist 2026

By The Template Store · Fact-checked October 1, 2026

For companies, an invoice serves both as a payment document and a central record for VAT and accounting. The mandatory information primarily follows the Value Added Tax Act and varies depending on whether a full or simplified invoice is used and whether special VAT rules apply.

What must a full invoice contain?

The Swedish Tax Agency’s current guidance specifies, among other things, the following information:

• date of issue,
• a unique sequence number based on one or more series,
• the seller’s VAT registration number,
• the buyer’s VAT registration number when required by the rules,
• the names and addresses of the seller and buyer,
• the quantity and nature of the goods or the extent and nature of the services,
• the date of delivery or performance, when it can be determined and differs from the invoice date,
• the taxable amount and unit price excluding VAT, as well as relevant discounts,
• the applicable VAT rate,
• the VAT amount, unless a special scheme provides otherwise.

Special references

In cases such as reverse charge, certain VAT exemptions, or special taxation schemes, additional information or references are required. Therefore, do not copy a standard invoice unchanged for international trade or for transactions subject to special VAT rules.

Simplified invoice

In certain situations, a simplified invoice may be used, requiring fewer details. If the requirements are not met, a full invoice must be used. Check the Swedish Tax Agency’s current rules rather than relying on a general amount template from older guides.

Payment terms are a matter of contract

There is no general rule that all Swedish invoices automatically have a 30-day payment period. The due date should follow from the agreement or other applicable rules. State it clearly on the invoice along with payment details.

Reminder fees and penalty interest

If a customer has not paid: Distinguish the original invoice from a reminder and a formal debt collection demand. Businesses following up their own claims may use our payment reminder and demand letter templates in Word, PDF and Excel. Reminder fees, collection costs and interest must be legally or contractually justified. Disputed debts need separate assessment.

The right to charge fees and interest depends on law and contract. Do not enter arbitrary standard fees into the template. Penalty interest is regulated by, among other things, the Interest Act, and compensation for debt collection costs by special legislation.

For an overdue business-to-business invoice, distinguish the original invoice from a subsequent interest claim. Our late-payment interest invoice and interest calculation package (Word, PDF, Excel) provides templates for a separately itemised interest claim. Under Section 6 of the Swedish Interest Act, the statutory rate is the Riksbank reference rate plus eight percentage points where that provision applies. Check the applicable period, due date and agreement before calculating.

The invoice is not the entire agreement

The fact that an invoice states a price does not in itself create a right to payment if the price or performance lacks support in the underlying agreement. Therefore, quotes, order confirmations, agreements, and delivery documentation should be linkable to the invoice.

Common mistakes

• reusing invoice numbers,
• too vague a description of the service,
• incorrect VAT or VAT on a turnover treated under a different rule,
• missing special reference in cases of reverse charge or exemption,
• credit notes not being clearly linked to the original invoice,
• payment terms that do not match the agreement.

If the customer disputes the invoice

Handle the objection as a contractual and claims matter, not just as an accounting issue. See the guide on disputed invoices.