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E-Invoicing in Sweden

E-Invoicing in Sweden

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.

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