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Sweden progresses mandatory e-invoicing

Tax Agency requests investigation to review mandatory electronic invoice for B2B and G2B

Sweden is progressing its review of e-invoicing options with stakeholders in the sector. Skatteverket (tax agency), Bolagsverkey (company registration body) and Digg (government digital agency) have requested government to start an investigation into mandatory e-invoicing for B2B and G2B.

The various interested parties are now looking at pilots around B2B to gather learnings, particularly for large enterprises.

Skatteverket spent 2022 consulting with stakeholders in the market on digital reporting and e-invoicing, and concluded without mandatory backing, adoption would not proceed sufficiently across the economy to realise the benefits and risks Sweden falling further behind its Scandinavian neighbours. Additionally, the EU is proposing mandating structured e-invoicing for cross-border intra-community supplies from 2028.

EU EN16931 and potential PEPPOL adoption

This dove tails into the EU VAT in the Digital Age’s own Digital Reporting Requirements options for digital reporting from 2018.  Any Swedish regime would be based on the EU standard EN16931, and may be based on PEPPOL e-invoicing. The existing mandatory B2G e-invoicing is based on Peppol BIS.

The three bodies believe that neighbouring countries progress in e-invoicing has led to better adoption in the digital transactions processing. Finish e-invoicing includes the right for customers to demand e-invoices from the suppliers. Norwegian authorities make extensive use of e-invoicing for their outgoing invoicing to gain efficiency.

The Swedish review would examine:

  • B2B Mandatory e-invoicing for domestic and intra-community supplies
  • G2B on-demand e-invoicing
  • What exemptions should be allowed for
  • What constitutional changes are required
  • Potential penalty regimes
  • Should any regime be based on PEPPOL
  • The possibility of a e-invoice adoption threshold to minimise the costs for small businesses
  • No date for the start of the investigation is provided, although a quick start is anticipated.

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 since 2022.  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.

 

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 2030-35 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium Jan 2026 Phased introduction of B2B e-invoices
Bulgaria TBC Public consultation on pre-clearance model e-invoice
Croatia Jan 2026 B2B mandatory e-invoicing
Denmark 2024 Digital record keeping obligations
Estonia 2025 Suppliers must offer customers e-invoicing option
Finland Apr 2020 Customer option to require B2B e-invoices
France Sep 2026 E-invoicing and e-reporting for B2B and B2C
Germany 2025-28 B2B mandatory e-invoicing proposals
Greece 2025 e-invoicing based on exiting myDATA digital reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Jan 2024 eVAT pre-filled returns based on live invoice reporting
Italy Jan 2019 Micro businesses join SdI e-invoicing Jan 2024
Ireland TBC Public consultation underway
Latvia Jan 2026 B2B e-invoices based on PEPPOL
Lithuania TBC E-invoicing platform being scoped
Montenegro TBC B2B mandatory e-invoicing preparations
Netherlands No mandate planned Unlikely to adopt domestic reforms
Poland Feb 2026 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2024 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2025 B2B and B2C e-invoice rollout
Slovenia 2025 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 Jan 2026? Pre-clearance B2B e-invoices; supplement to SII
Spain 3 Jan 2026? Certified e-invoicing software VERI*FACTU
Sweden TBC 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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