Invoicing as an individual – what should an invoice include?

By Mallbutiken · Facts verified October 1, 2026

An individual may need to create a payment document or an invoice-like document, but that does not mean that all assignments can be handled as "private invoicing" without tax and fee implications. First, determine the type of income and who legally sells the service or product.

When can a private invoice template be practical?

A template can be useful for documenting a single private sale, expense reimbursement, or other situation where the parties need a clear payment document. However, if you regularly perform service assignments for clients, you need to assess whether the income is employment, a hobby, or business activity.

Assignments are not automatically hobbies

The Swedish Tax Agency (Skatteverket) distinguishes between hobbies and assignments. Shorter gigs and work for clients are not automatically hobbies just because they are performed alongside regular employment. Hobbies are characterized by independence and normally by a lack of a profit motive. Assignments for others may instead be taxed as employment income.

Self-employment services – who invoices?

With self-employment services (egenanställning), the umbrella company holds the F-tax status and legally invoices the client. The Swedish Tax Agency is clear that you must first join the umbrella company and let it be the contracting party for the assignment. You cannot agree to terms personally first and then retroactively let an umbrella company invoice as if it had been the contracting party from the start.

What should the payment document contain?

• date and a clear reference or invoice number,
• the seller's and buyer's names and contact details,
• what the payment relates to,
• amount and any specifications,
• due date and payment details,
• information about VAT only when VAT is actually to be handled according to the rules.

VAT – do not add it routinely

VAT rules apply to taxable persons and economic activities according to the Value Added Tax Act. An individual should therefore not simply add 25 percent VAT to a private payment demand. If the activity is subject to VAT and the seller should be VAT-registered, the invoicing must comply with the requirements of the Value Added Tax Act.

Invoicing companies

If the recipient is a company, they may also need documentation for accounting and to correctly handle tax deductions or employer contributions. Therefore, one should not assume that a homemade invoice solves tax handling. Check the arrangement before the work is performed.

If the recipient disputes the invoice

An invoice does not in itself create an obligation to pay if there is no contract or other legal basis for payment. Read the guide on disputing an invoice for how a dispute is handled.