Luftfaktura

Luftfaktura is a term used in Swedish and Norwegian business contexts to describe an invoice that is presented to a customer for goods or services that were never delivered, or for which there is no contractual basis. The concept is closely associated with invoice fraud and is often described in English as a ghost or fake invoice. In many cases a luftfaktura is designed to pressure an organization into paying without the normal verification steps.

Common characteristics include vague or generic descriptions, missing or mismatched purchase orders, no corresponding goods receipt, and urgent payment requests. The sender may use professional-looking documentation, spoofed supplier details, or last-minute changes to banking information to increase the likelihood of a payment being made. While most discussions center on fraudulent activity, the term can also be used to describe practices that fall into a gray area where the legitimacy of the charge is uncertain.

Legal and practical implications vary by jurisdiction, but paying a luftfaktura can lead to financial loss and regulatory concerns. Organizations are advised to treat unfamiliar invoices with caution, validate the supplier and contract details, and ensure there is a verifiable goods receipt or service agreement before payment.

Prevention focuses on strong internal controls: verify supplier identity in a supplier master, require matching purchase orders and delivery confirmations, implement robust invoice validation workflows, and train staff to recognize common fraud indicators. When in doubt, escalation procedures and consulting with procurement or legal teams can help prevent damage from luftfaktura schemes.