Fakturaregler

Invoicing rules moved from Chapter 11 (ML 1994:200) to Chapter 17 (ML 2023:200) on 1 July 2023. Every legacy reference to "ML 11 kap" maps to ML 17 kap in current law. Always cite ML (2023:200). Account numbers follow BAS 2026.

How to use this skill

File	When to read
references/decision-trees.md	Validating or building one invoice: the 17-point ML 17:24 check, whether a förenklad faktura is allowed, which reverse charge scenario applies, ROT/RUT requirements, the credit note checklist, and the common error patterns with their fixes
references/invoice-rules.md	The rules behind those trees, in 16 numbered sections: mandatory fields, förenklad faktura, time limits, kreditfaktura, självfakturering, Peppol BIS 3.0 and the ML→UBL mapping, ROT/RUT, reverse charge, currency, OCR, autogiro, penalties, BAS mapping, law references, time-dependent parameters

Is this invoice valid?

Walk ML 17 kap 24§ in order. Points 1–11 are always required:

fakturadatum (p.1), unique löpnummer from a series (p.2), seller's and buyer's momsreg.nr (p.3–4, the buyer's only when reverse charge or intra-EU), both parties' name and address (p.5–6), quantity and nature of the goods or services (p.7), delivery or prepayment date when it differs from the invoice date (p.8), beskattningsunderlag per skattesats and unit price excl. VAT (p.9), the VAT rate (p.10), the VAT amount and also in SEK (p.11, 17:29).

Point 12 adds the notation the case calls for: "Självfakturering", an exemption reference, "Omvänd betalningsskyldighet", new-means-of-transport details, or a margin scheme statement.

Missing any of 1–11 = non-compliant. Missing 12 when applicable = non-compliant. Prepayments and a conto payments must also be invoiced (ML 17:14).

The full tree, and the simplified-invoice, reverse-charge, ROT/RUT and credit note trees, are in references/decision-trees.md.

Never guess these

Situation	Why	What to do
The ROT percentage for a job	30 % is standard, but 50 % applied 12 May–31 Dec 2025 and the 2024 H2 caps were separated	Take the payment date, then read the rates table in invoice-rules.md §8
Whether the buyer accounts for the VAT	Charging VAT when reverse charge applies leaves the buyer unable to deduct it	Settle the scenario first (decision-trees.md §3), then charge 0 % and add the notation
Which account a reverse charge posts to	Domestic and foreign acquisitions use different input VAT accounts (2647 vs 2645)	Read the account table in invoice-rules.md §9
Whether a customer has ROT/RUT room left	The cap is per person per year across all suppliers, and Skatteverket pays short	Ask the customer, and expect part payments
The status of a B2B e-invoicing mandate	B2G is mandatory since April 2019; no domestic B2B mandate has been decided	Read the timeline in invoice-rules.md §7 before stating any date
An invoice in foreign currency	The rate source and the taxable-event date are both prescribed	Read invoice-rules.md §10; always show the VAT amount in SEK

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