Sweden e-Invoicing Guide

Sweden requires e-invoices from suppliers to the public sector. Under the Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling, an invoice that a supplier issues to a contracting authority following public procurement must be an e-invoice conforming to the European standard EN 16931, and the contracting authority must receive and process it. The rule covers procurements begun on or after 1 April 2019.

There is no B2B or B2C mandate. In February 2026 the government set up inquiry Fi 2026:03 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. It must report by 30 November 2027.

Central government agencies have handled incoming and outgoing invoices electronically since 1 July 2008. The E-invoicing Act followed on 1 April 2019, and from 1 December 2019 contracting authorities had to be registered in Peppol so that suppliers could find and invoice them. Rules for central government agencies in MDFFS 2021:1 took effect on 1 March 2021, and on 1 July 2026 DIGG's e-invoicing and Peppol duties passed to Upphandlingsmyndigheten.

Inquiry Fi 2026:03 is due to report on 30 November 2027. EU digital reporting based on e-invoicing starts for cross-border transactions on 1 July 2030, the date from which the inquiry's directive notes that e-invoicing also becomes the main rule for domestic transactions.

The Act names no format. It requires conformity with the European standard, which can be expressed in UBL or CII syntax, and the supplier and the contracting authority may agree by contract to use another standard. Upphandlingsmyndigheten recommends Peppol BIS Billing 3.

Central government agencies face stricter rules. Under MDFFS 2021:1 every 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.

Accounting records, invoices included, must be kept until the end of the seventh year after the calendar year in which the financial year ended. Electronic records stay in the format they had on arrival unless they are transferred without risk of the information being changed or lost, and they may be stored in another EU country if the location is notified to Skatteverket and the records remain accessible and printable in Sweden.

Sweden has no clearance step and no real-time reporting to Skatteverket. E-invoices pass directly between supplier and buyer, and Upphandlingsmyndigheten recommends the Peppol network for sending and receiving them.

Upphandlingsmyndigheten, the National Agency for Public Procurement, has been the Swedish Peppol Authority since 1 July 2026, when it took over DIGG's tasks in e-commerce and Peppol. Contracting authorities must be registered in Peppol to receive e-invoices under MDFFS 2019:1.

The E-invoicing Act is enforced through orders. Since 1 July 2026 Upphandlingsmyndigheten decides the orders under section 7 of the Act that require a non-compliant supplier to comply, and an order may carry a conditional fine (vite). As there is no B2B mandate, these orders concern invoices to contracting authorities only.