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Sweden reviews live VAT reporting and e-invoicing

Sweden mandatory PEPPOL e-invoicing for 2024?

The Swedish tax authority, Skatteverket, and Ministry of Finance are reviewing introducing Digital Reporting Requirements (DRR) for VAT invoice reporting to help tackle VAT fraud and close the VAT gap. This would likely be in coordination with the EU VAT in the Digital Age pan-EU reforms which could come 2023/24.

Sweden has indicated that it will introduce a domestic PEPPOL-based system, with continuous transaction controls (CTC) pre clearance of sales invoices prior to issuance to customers.

Reluctant adopter for e-invoicing?

The authorities have been in discussions with large accounting firms, tax tech providers and other tax authorities about the best formats to select.  However, Sweden, with one of the lowest VAT Gaps in the EU – the measure of VAT collected versus expected – it will be a sceptical candidate for the major overhauls and costs required.  But since the rest of the EU is progressing similar reforms, it is no doubt wanted to keep up-to-date on the different models.

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Since 1 April 2019,  all Swedish public sector purchases must be billed via e-invoice according to a European standard. This means that, a public sector supplier must send e-invoices, and all public sector organisations must be able to receive these. Paper and PDF invoices are no longer acceptable. From 1 December 2019, all contracting entities in public sector (central government agencies, municipalities and regions) will have to be registered in Peppol. In Sweden, the standard which meets the new law’s requirements is known as Peppol BIS Billing 3.0. But there is no governmental solution or platform.

Read more about Swedish VAT in our country guide.

Models for live invoice reporting

The Swedish authorities may evaluate some of the following models:

  1. Standard Audit File for Tax (SAF-T), which will replace the traditional VAT return in neighbouring Norway in 2022. This form of Periodic Transaction Controls (PTC) is also being considered by the EU VAT in the Digital Age review (see below)
  2. Live transaction reporting, which has been adopted to capture invoices immediately after they have been issued to customers. This has been adopted in Spain and Hungary
  3. E-invoicing, requiring real-time pre-clearance of sales invoices by the government prior to issuing them to customers. This has bene adopted in Italy SdI from the start of this year, and will be mandated in Poland and France.

EU Digital Reporting Requirements review underway

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and  Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Action Plan  proposals for a fairer and more efficient EU tax regime.

Monitor VAT Calc’s international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jan 2024 Polish mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers


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