Invoicing for limited companies (AB): what applies?

If you run a limited company (aktiebolag, AB), the same basic invoicing rules apply as for any other business form, but there are a few details that are especially important to get right when the sender is an AB.

Mandatory details

Every invoice from a limited company should show the company's full legal name exactly as registered, its company registration number, and its address. If the company is approved for F-tax, that should be stated, since it tells the customer they should not withhold tax on the payment. If the company is VAT-registered, the VAT registration number should be included, along with the applicable VAT rate and VAT amount per line.

Sequential invoice numbering applies just as strictly

Just as for a sole trader, a limited company's invoices must follow an unbroken, sequential numbering series under bookkeeping law. It does not matter that the company may have higher revenue or more employees, the requirement for a unique, never-reused invoice number is the same regardless of business form.

Limited companies have full bookkeeping obligations

One difference from, say, a smaller sole proprietorship is that limited companies are always subject to full double-entry bookkeeping obligations, regardless of size. This makes it especially important that invoices are correctly specified, with the right VAT rates and a clear description of what was sold, so the bookkeeping is correct from the start.

The board and signing authority are not an invoicing matter

A common misconception is that an invoice needs to be signed by a board member, or that the company's signing authority somehow needs to appear on the invoice. That is not the case, an invoice is a business document, not a contract requiring a signature, what matters is that the company's registered details are correct, not a physical signature.

In FakturaKlar you enter the company's name, registration number, VAT number, and F-tax status once in the company profile, and they then appear automatically on every invoice and estimate you create afterward.