The moment you send your first invoice as a sole proprietor in Sweden, you’ll discover just how much that process involves. Domestic clients tend to expect invoices in Swedish kronor (SEK) that accept local payment methods. Invoicing EU clients requires you to follow different value-added tax (VAT) rules, and you might need an International Bank Account Number (IBAN) or SWIFT code. Understanding those details will help you stay compliant with the Swedish Tax Agency (Skatteverket), receive faster approval on your invoices, and avoid paying VAT you don’t owe.

Below, we’ll explain the invoicing rules for sole proprietors in Sweden.

What’s in this article?

• How does invoicing work for sole proprietors in Sweden?
  
• What should an invoice from a sole proprietorship include?
  
• How do you invoice domestic customers as a sole proprietor?
  
• How do you invoice within the EU as a sole proprietor?
  
• How do you invoice customers outside the EU?
  
• How Stripe Invoicing can help
  

How does invoicing work for sole proprietors in Sweden?

Invoicing as a sole proprietor (enskild firma in Swedish) works in a similar way to invoicing as any Swedish business. Sole proprietors need to include the same legal content in their invoices, uphold the same bookkeeping expectations, and send their invoices in a timely manner. What changes is that you don’t have a separate tax number for a sole proprietorship. Instead, your identifier is your personal identification number (personnummer in Swedish). If you’re registered for VAT, your VAT number is “SE,” followed by your personnummer, and then “01.” Include this on every VAT-bearing invoice and state “Godkänd för F-skatt.” This signals that you handle your own taxes and social fees so customers don’t withhold them.

What should an invoice from a sole proprietorship include?

An invoice is a legal record, and leaving out important details can delay payment or create compliance issues.

Here’s what to include.

Business details

• Your full name or registered trade name, address, and contact information

• Your VAT number, if you’re registered for VAT

• The line “Godkänd för F-skatt” to confirm that you handle your own taxes

Customer details

• The customer’s legal name or company name and address

• For EU B2B payments, the client’s VAT number

Invoice identifiers

• A unique sequential invoice number (no gaps in the series)

• Invoice date and the delivery or service date (if they’re different)

Line items

• Clear descriptions of goods or services

• Quantities, unit prices, and totals before VAT

• VAT rates for each item and labeled exemptions, if applicable

VAT details

• VAT rate and amount, or an explicit note if 0% applies (e.g., “Reverse charge,” “Export – 0% VAT,” “VAT exempt”)
  

Total due

• The grand total, including VAT if applicable
  

Payment terms

• A concrete due date (e.g., “Due 30/10/2025”)

• Accepted payment methods (e.g., Bankgirot, Autogiro, Swish, wire transfer)

• A note that states you reserve the right to charge late payment interest, when applicable

A compliant invoice is a legal safeguard for sole proprietors. It’s also a trust signal, showing customers you’re a professional while making it easier for their finance teams to approve payments.

How do you invoice domestic customers as a sole proprietor?

Invoicing follows a consistent playbook for Swedish customers.

If you’re registered for VAT, add the correct Swedish VAT rate: 25% for most sales, 12% for food and hospitality, and 6% for books, museums, and transport. Show the VAT rate and amount separately, then the grand total including VAT. If your business is exempt because your annual turnover is under 120,000 SEK, you don’t charge VAT. Instead, include a line on the invoice that explains why VAT isn’t applied.

Include domestic payment details as well, such as a Bankgirot or Swish number. Note late payment interest if you plan to charge it.

How do you invoice within the EU as a sole proprietor?

To invoice EU clients, you need to match the scenario to the right VAT rule and include the right IDs and notes. If you meet these requirements, your invoices will be compliant and easier for your customers to process.

Here’s a general checklist for these invoices:

• Always show your VAT number, and add the customer’s VAT number for B2B payments.

• State clearly whether VAT isn’t charged and why (e.g., “Reverse charge VAT”).

• Use the appropriate currency and language for clarity.

• Report correctly—Swedish VAT return and EC Sales List for B2B, or One Stop Shop (OSS) VAT return, if applicable, for B2C.

Here’s a closer look at how to craft invoices for each category.

B2C

EU B2C sales charge Swedish VAT by default. If your total EU B2C sales exceed €10,000 per year, charge the customer’s local VAT rate under the OSS instead.

B2B

EU B2B sales are called intracommunity supplies. If the buyer has a valid VAT number, the reverse charge mechanism applies and the customer accounts for the VAT in their country. Your invoice must show their VAT number and a note such as “Intra-EU supply – 0% VAT.” Keep proof of transport to justify the 0% rate.

How do you invoice customers outside the EU?

Once you sell outside the EU, VAT rules are simpler. Exports, whether they’re goods or services, are zero-rated for Swedish VAT. Your invoices still need to clarify why VAT isn’t charged, and you’ll still report these exports in your Swedish VAT return. You’ll also adjust for language, currency, and payment method. Include your IBAN and SWIFT or Bank Identifier Code (BIC) information, not just Bankgirot, and invoice in common currencies (e.g., US dollars, euros) and in English unless otherwise agreed.

The invoice should clearly state “Export – 0% VAT.” Keep proof of transport for goods (e.g., customs forms, shipping documents) in case Skatteverket checks why VAT wasn’t charged. Your buyer will usually pay import duties or taxes when the goods arrive. You might want to let them know to expect this in advance.

How Stripe Invoicing can help

Stripe Invoicing simplifies your accounts receivable process—from invoice creation to payment collection. Whether you’re managing one-time or recurring billing, Stripe helps businesses get paid faster and streamline operations:

• Automate accounts receivable: Easily create, customize, and send professional invoices—no coding required. Stripe automatically tracks invoice status, sends payment reminders, and processes refunds, helping you stay on top of your cash flow.

• Accelerate cash flow: Reduce days sales outstanding and get paid faster with integrated global payments, automatic reminders, and AI-powered dunning tools that help you recover more revenue.

• Enhance the customer experience: Deliver a modern payment experience with support for 25+ languages, 135+ currencies, and 100+ payment methods. Invoices are easy to access and pay through a self-serve customer portal.

• Reduce back-office workload: Generate invoices in minutes and reduce time spent on collections through automatic reminders and a Stripe-hosted invoice payment page.

• Integrate with your existing systems: Stripe Invoicing integrates with popular accounting and enterprise resource planning software, helping you keep systems in sync and reduce manual data entry.

Learn more about how Stripe can simplify your accounts receivable process, or get started today.