E-Invoicing in Sweden
Update on September 3, 2025
Achieving Compliance in Sweden: An overview with mySupply
In light of EU’s approval of ViDA (VAT in the Digital Age), which aims to modernize VAT reporting across the EU, Sweden is taking their first steps towards its implementation. The Tax Delegation of the Confederation of Swedish Enterprise (NSD), has formally requested that the Swedish government initiate a public inquiry into how e-invoicing and digital reporting best can be implemented.
The request, submitted on July 3, 2025, emphasizes that Sweden’s approach will impact businesses throughout the country. Despite ViDA’s goal of creating a common framework across the EU, Member States retain flexibility in several areas. NSD highlights these points:
- Whether domestic transactions should be reported
- The inclusion of VAT-exempt transactions
- Technical requirements to e-invoicing and digital reporting
- Penalties for non-compliance
The Swedish Tax Agency is collecting input from the Swedish business community
Given the strategic importance of these decisions, the NSD urges the government to assemble a panel of experts from the Swedish business community for the inquiry. Simultaneously, the Swedish Tax Agency has launched an online survey to gather feedback from businesses on their opinions regarding e-invoicing. These developments highlight Sweden’s broad and proactive engagement in preparing for e-invoicing and digital reporting.
If your business is based in Sweden, the new regulations regarding e-invoicing and digital reporting will impact you. With VAX360, we can ensure that your business is compliant with the upcoming Swedish e-invoicing and digital reporting requirements. Our solution guarantees that you can send and receive e-invoicing seamlessly and in compliance with the law as well as submit the necessary VAT reports to the Swedish tax authorities as required.
ACHIEVING COMPLIANCE IN SWEDEN: AN OVERVIEW WITH MYSUPPLY
In Sweden, the Single Face to Industry (SFTI) initiative is overseen by the Swedish Association for Local Authorities & Regions (SALAR), DIGG (the Agency for Digital Government), the National Procurement Agency, and The Legal, Financial, and Administrative Services agency.
SFTI represents the Swedish public sector, economic actors, and IT providers. Its mission is to recommend standards for the exchange of business documents and provide guidance on their use.
In recent years, Sweden has seen a coexistence of national standards (Svefaktura 1.0 & 2.0) and global standards (Peppol BIS 3.0). In 2020, SFTI adopted a strategy to phase out the older national standards in favor of Peppol BIS 3.0. However, Svefaktura 1.0 & 2.0 are still used by business partners in the B2B environment. SFTI expects this to change as the older standards are phased out.
Sweden uses Peppol to implement the European Standard on eInvoicing (EN), and therefore, plays an active role in OpenPeppol. The Agency for Digital Government (DIGG) serves as the Peppol Authority in Sweden, where companies must register to become a Peppol Service Provider.
LEGISLATION
E-invoicing legislation in Sweden is based on EU Directive 2014/55/EU. Sweden has had mandatory B2G (Business-to-Government) legislation since December 1, 2019. This means that all entities wishing to trade with public authorities, including government agencies, municipalities, and regions, must be connected to the Peppol network and capable of sending Peppol BIS Billing 3.0 invoices.
This requirement is outlined in the Swedish E-Invoice legislation 2018:1277, which aligns with the European standard EN16931. At the time of writing, there is no legislation specifically targeting B2B e-invoicing in Sweden. However, DIGG, in collaboration with the Swedish Companies Registration Office (Bolagsverket) and the Swedish tax authorities, is exploring the introduction of B2B and G2B (Government-to-Business) legislation in alignment with the proposal for VAT In The Digital Age (VIDA).
WHAT CAN BE EXCHANGED?
Electronic Invoices and Credit Notes: Peppol BIS 3.0, Svefaktura 1.0 & 2.0 – SFTI ESAP 6 Fulltextfaktura.
Other Electronic Business Documents: No formalized standards for other electronic documents.
HOW ARE ELECTRONIC BUSINESS DOCUMENTS EXCHANGED?
In Sweden, there is no centralized platform or solution for exchanging electronic business documents. However, the Peppol Network is the preferred network for exchanging electronic business documents between the public sector and its suppliers, as recommended by Single Face to Industry (SFTI). The exchange is facilitated through certified Peppol Service Providers, who manage the electronic document exchange on behalf of their clients. Customers and suppliers needing to send or receive documents to and from Sweden must connect to the Peppol Network through a certified Peppol Service Provider, often referred to as a Peppol Access Point.
TAX REPORTING / TAX CLEARANCE
In 2022, the Swedish tax authority confirmed that several projects were initiated to determine the future handling of VAT reporting. Various options for e-invoicing and digital reporting solutions are under evaluation. However, there is no publicly announced solution or timeline for when a decision will be made. The options being considered include Periodic Transaction Control (PTC), SAF-T, and Continuous Transaction Controls (CTC). Several stakeholders in Sweden suggest that the use of Peppol CTC is likely to be the way forward to meet the increasing demands for VAT reporting.
ARCHIVING REQUIREMENT
Sweden has a 7-year archiving requirement for electronic invoices and credit notes.
RELEVANT INITIATIVES IN SWEDEN
One of the major topics in Sweden revolves around Tax Clearance, following the proposal from the European Commission regarding VAT In The Digital Age (VIDA). In February 2023, DIGG, in collaboration with Bolagsverket and the Swedish tax authorities, formally submitted a request to introduce mandatory e-invoices for B2B and G2B transactions. Sweden is undoubtedly moving toward a future where invoices are handled electronically to combat and prevent VAT fraud. The final model for achieving this has not yet been determined.
