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Sweden e-Invoicing

Last reviewed 7 October 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Suppliers to Swedish public buyers must send e-invoices that follow the European standard for procurements begun from 1 April 2019. There is no B2B mandate. Government inquiry Fi 2026:03 is examining whether e-invoicing and digital VAT reporting should extend to domestic transactions and reports by 30 November 2027.

Previous
1 April 2019B2G
E-invoicing Act enters into force
Latest
1 July 2026B2G
Upphandlingsmyndigheten takes over e-invoicing and Peppol duties from DIGG
Next
1 July 2030
ViDA: cross-border digital reporting requirements

Sweden e-Invoicing Overview
ViDA

B2B
none
No B2B mandate. Committee directive Dir. 2026:9 , decided by the government on 5 February 2026, asks a special investigator to analyse how the ViDA rules should be implemented in Swedish law and to examine whether e-invoicing and digital reporting should also apply to domestic transactions, and if so to what extent. The directive records that Bolagsverket, DIGG and Skatteverket had asked the government to examine making e-invoicing mandatory between businesses and from the public sector to businesses. The inquiry, Fi 2026:03 Utredningen om e-faktura och digital momsrapportering , must report by 30 November 2027.
B2G
mandatory
since 1 April 2019
Under Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling , invoices that a supplier issues to a contracting authority following public procurement must be e-invoices conforming to the European standard (EN 16931), and contracting authorities must receive and process them. The duty covers procurements begun on or after 1 April 2019, and the parties may agree by contract to use another standard. The Act names no format: Upphandlingsmyndigheten recommends Peppol BIS Billing 3 , and contracting authorities must be registered in Peppol to receive e-invoices under MDFFS 2019:1 . Since 1 July 2026 Upphandlingsmyndigheten, which took the role over from DIGG, decides the orders under section 7 of the Act requiring a non-compliant supplier to comply, under section 2 b of its instruction ordinance (2015:527) , and an order may carry a conditional fine (vite).
B2C
none

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Read the full Sweden e-invoicing guide

Implementation Timeline(9 events)

Key mandate dates. Select a date for detail, or show all updates below.

Central government agencies switch to e-invoices
1 July 2008
B2G
Since this date all central government agencies have had to handle incoming and outgoing invoices electronically under section 21 f of the ordinance on agency bookkeeping (2000:606), as recorded in the Riksdag Finance Committee's report 2017/18:FiU40 .
E-invoicing Act enters into force
1 April 2019
B2G
Lag (2018:1277) takes effect, transposing Directive 2014/55/EU. Suppliers must send e-invoices conforming to the European standard for invoices arising from procurements begun on or after this date, and contracting authorities must accept them.
Contracting authorities must register in Peppol
1 December 2019
B2G
The Agency for Digital Government's regulation on registration in Peppol (MDFFS 2019:1) applies from this date, requiring contracting authorities to be registered in the Peppol network's Service Metadata Publisher so that suppliers can find and invoice them electronically.
Peppol rules for central government agencies take effect
1 March 2021
B2G
Under MDFFS 2021:1 , in force from this date, every central government agency must be able to send e-invoices over Peppol, handle Peppol BIS Billing 3 in its invoicing process and offer suppliers a portal for submitting invoices.
ViDA package published in the Official Journal
25 March 2025
EU Level
Council Directive (EU) 2025/516 of 11 March 2025 was published in the Official Journal. From 14 April 2025 member states may impose domestic e-invoicing under the conditions in the directive.
Government launches inquiry into e-invoicing and digital VAT reporting
5 February 2026
B2B
The government adopted committee directive Dir. 2026:9 , "Moderniserad och brottsförebyggande hantering av mervärdesskatt", setting up an inquiry to implement ViDA in Swedish law and to examine whether e-invoicing and digital reporting should also cover domestic transactions.
Upphandlingsmyndigheten takes over e-invoicing and Peppol duties
1 July 2026
B2G
DIGG's tasks in e-commerce and Peppol, including the role of Swedish Peppol Authority, transferred to Upphandlingsmyndigheten , the National Agency for Public Procurement. From the same date its instruction ordinance (2015:527) gives it the power to order suppliers that breach the E-invoicing Act to comply.
Inquiry Fi 2026:03 due to report
30 November 2027
B2B
Deadline for the Fi 2026:03 inquiry to present its proposals on ViDA implementation and on whether domestic transactions should be brought under e-invoicing and digital reporting.
ViDA: cross-border digital reporting requirements
1 July 2030
Intra-EU
EU digital reporting based on e-invoicing starts for cross-border transactions. Dir. 2026:9 notes that from this date e-invoicing also becomes the main rule for domestic transactions, and that member states may require digital reporting of domestic transactions.

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Compliance Regime

Tax Authority
Skatteverket
CTC Model
Decentralised (Peppol)
No clearance or real-time reporting to Skatteverket. E-invoices pass directly between supplier and buyer, and Upphandlingsmyndigheten also recommends the Peppol network for sending and receiving them.
Network
Peppol
Standards
EN 16931, Peppol BIS Billing 3.0

Record-keeping & Reporting

Archiving
Accounting records, invoices included, must be kept until the end of the seventh year after the calendar year in which the financial year ended, under chapter 7 of the Bokföringslag (1999:1078) . Electronic records are kept in the format they had on arrival, but may be transferred to another format if there is no risk of the information being changed or lost. Records are kept in Sweden, but electronic records may be stored in another EU country if the location is notified to Skatteverket, Skatteverket or Tullverket get immediate electronic access on request, and the records can be printed out in Sweden at once.

Technical Formats

Peppol BIS Billing 3.0
EN 16931 (UBL or CII syntax)

Detailed exemptions, penalties and cross-border rules for Sweden are not yet published. The official sources have the latest detail.

Latest Update
Technical Update
1 Jul 2026

Upphandlingsmyndigheten takes over e-invoicing and Peppol duties from DIGG

DIGG's tasks in e-commerce and Peppol transferred to Upphandlingsmyndigheten on 1 July 2026, including the role of Swedish Peppol Authority. From the same date Upphandlingsmyndigheten's instruction ordinance (2015:527) gives it the power under section 7 of the E-invoicing Act (2018:1277) to order a supplier that does not send compliant e-invoices to a contracting authority to comply, with a conditional fine.

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Read our full Sweden e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • UpphandlingsmyndighetenUpphandlingsmyndighetenPeppol authority
  • FinansdepartementetFinansdepartementetMinistry
  • SkatteverketSkatteverketTax authority
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Related Countries

  • AndorraNone
  • AustriaNone
  • CyprusNone
  • Czech RepublicNone

Frequently asked questions about e-Invoicing in Sweden

Yes, e-Invoicing is mandatory in Sweden for B2G (since 1 April 2019) transactions.

B2B e-Invoicing in Sweden is not currently required. No B2B mandate. Committee directive Dir. 2026:9 , decided by the government on 5 February 2026, asks a special investigator to analyse how the ViDA rules should be implemented in Swedish law and to examine whether e-invoicing and digital reporting should also apply to domestic transactions, and if so to what extent. The directive records that Bolagsverket, DIGG and Skatteverket had asked the government to examine making e-invoicing mandatory between businesses and from the public sector to businesses. The inquiry, Fi 2026:03 Utredningen om e-faktura och digital momsrapportering , must report by 30 November 2027.

B2G e-Invoicing in Sweden is mandatory since 1 April 2019. Under Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling , invoices that a supplier issues to a contracting authority following public procurement must be e-invoices conforming to the European standard (EN 16931), and contracting authorities must receive and process them. The duty covers procurements begun on or after 1 April 2019, and the parties may agree by contract to use another standard. The Act names no format: Upphandlingsmyndigheten recommends Peppol BIS Billing 3 , and contracting authorities must be registered in Peppol to receive e-invoices under MDFFS 2019:1 . Since 1 July 2026 Upphandlingsmyndigheten, which took the role over from DIGG, decides the orders under section 7 of the Act requiring a non-compliant supplier to comply, under section 2 b of its instruction ordinance (2015:527) , and an order may carry a conditional fine (vite).

Sweden supports the following e-Invoice formats: Peppol BIS Billing 3.0, EN 16931 (UBL or CII syntax).

Sweden uses the following e-Invoicing standards: EN 16931, Peppol BIS Billing 3.0. Archiving requirement: Accounting records, invoices included, must be kept until the end of the seventh year after the calendar year in which the financial year ended, under chapter 7 of the Bokföringslag (1999:1078) . Electronic records are kept in the format they had on arrival, but may be transferred to another format if there is no risk of the information being changed or lost. Records are kept in Sweden, but electronic records may be stored in another EU country if the location is notified to Skatteverket, Skatteverket or Tullverket get immediate electronic access on request, and the records can be printed out in Sweden at once.

Yes, Sweden uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.

No clearance or real-time reporting to Skatteverket. E-invoices pass directly between supplier and buyer, and Upphandlingsmyndigheten also recommends the Peppol network for sending and receiving them.

Yes. Sweden falls within the EU's VAT in the Digital Age (ViDA) package, adopted as Council Directive (EU) 2025/516 on 11 March 2025. ViDA makes structured e-invoicing and transaction-level digital reporting mandatory for intra-EU B2B supplies from 1 July 2030, and it already lets member states mandate domestic e-invoicing without first seeking a derogation.

The next e-Invoicing deadline in Sweden is 1 July 2030: ViDA: cross-border digital reporting requirements. EU digital reporting based on e-invoicing starts for cross-border transactions.
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