All About E-Invoicing in Sweden
Mandatory B2G E-Invoicing Since 2019, Future B2B Requirements and B2C e-invoicing currently voluntary
Last modified on 2025-10-14 in Blog
Peppol BIS 3.0
n/a
Skatteverket
Post-audit
2008
n/a
7 years
Sweden has positioned itself as a leader in digital transformation, particularly in the realm of electronic invoicing. Since 2019, the country has successfully implemented mandatory e-invoicing for all public sector transactions, setting a strong foundation for future expansion into the private sector.
Currently, Sweden requires all suppliers to public authorities to use electronic invoices that comply with the EN 16931 standard. With the upcoming EU ViDA directive expected around 2030, Sweden is preparing to extend mandatory e-invoicing to domestic B2B transactions, making it essential for all businesses to understand and prepare for these changes.
Sweden continues to refine its e-invoicing framework in preparation for broader implementation. The Agency for Digital Government (Digg) and the Swedish Tax Agency (Skatteverket) are actively working on preparing businesses for the upcoming ViDA directive requirements. The National Swedish Debt Office has called for a comprehensive national review of e-invoicing rules, including potential penalties, technical standards, and expansion to domestic transactions. This review is expected to provide clarity on Sweden's approach to mandatory B2B e-invoicing in the coming years.
You do not need to know anything about e-invoicing standards or real-time reporting.
E-invoicing in Sweden refers to sending and receiving invoices electronically in a structured, machine-readable format that enables automatic processing. This goes far beyond simply digitizing paper invoices, it creates structured documents that integrate seamlessly with accounting systems and enable real-time data exchange.
Sweden embraces e-invoicing to boost efficiency and cut costs, support environmental goals by reducing paper use, align with EU standards for smooth cross-border trade, and advance its digital economy for greater competitiveness.
From a compliance perspective, Sweden maintains strict audit and tax control policies, particularly in areas such as over-the-counter sales.
Sweden's e-invoicing journey has been methodical and well-planned:
The gradual and consultative approach adopted by Swedish regulators has built confidence across the business landscape, with many companies proactively adopting e-invoicing even for private transactions.
Sweden's public sector has been at the forefront of e-invoicing adoption since 2019. All government agencies, municipalities, and public authorities must accept electronic invoices that comply with the EN 16931 standard.
Key Requirements for B2G E-Invoicing:
Unlike centralized systems in countries like Italy, Belgium, Portugal and Spain, Sweden operates a decentralized approach similar to countries like Germany, Estonia and Slovakia where solution providers manage access points. This flexibility allows organizations to choose systems that best fit their needs while maintaining compliance with national and EU standards.
Currently, B2B e-invoicing remains optional in Sweden for private sector transactions. However, this is set to change dramatically with the implementation of the EU's ViDA directive around 2030.
Future Requirements (ViDA Implementation):
You do not need to know anything about e-invoicing standards or real-time reporting.
As Sweden moves forward with its ViDA e-invoicing implementation, key government preparations, active business community engagement, and important strategic decisions are shaping the future of mandatory digital transaction reporting.
Multiple government agencies, including the Agency for Digital Government (DIGG), the Swedish Companies Registration Office (Bolagsverket), and the Swedish Tax Agency (Skatteverket), have formally requested an investigation into the conditions for mandatory B2B and G2B e-invoicing. This collective push illustrates the government's serious commitment to establishing a comprehensive and efficient ViDA framework.
At the same time, the business community is playing a crucial role in shaping the implementation process. The Tax Delegation of the Confederation of Swedish Enterprise (NSD) has requested a public inquiry involving a broad expert panel, ensuring that the concerns of businesses are considered. The Swedish Tax Agency is also actively gathering feedback through online surveys to refine policy decisions and support a smooth adoption path.
Looking ahead, Sweden retains flexibility on several foundational aspects of the ViDA system. Decisions are forthcoming on whether to mandate domestic transaction reporting, include VAT-exempt transactions, set specific technical standards, and establish penalties for non-compliance. These strategic choices will define the operational scope and impact of ViDA on Sweden’s digital economy.
B2C e-invoicing remains entirely voluntary in Sweden with no mandatory requirements or structured formats for consumer transactions. The government focuses on B2B and public sector e-invoicing rather than extending requirements to consumer invoicing, though businesses may voluntarily adopt electronic consumer invoicing for environmental and operational benefits.
Fiscalization requirements for cash transactions are mandatory throughout Sweden, however there is not real-time data transmission to the tax authorities as in some other countries. All businesses handling cash must use certified compliant cash registers connected to certified fiscal control units that store encrypted transaction data accessible only to the Swedish Tax Agency, with data retention requirements ensuring complete traceability and tax compliance for all cash-based consumer sales.
Sweden follows EU standards, allowing smooth e-invoicing with other EU countries via the EN 16931 standard and Peppol network without extra rules. For non-EU transactions, traditional invoices are still accepted, but e-invoicing can be used for convenience. Standard VAT and customs rules apply in all cases.
E-Reporting and VAT Compliance in Sweden currently rely on traditional periodic VAT returns without real-time transaction reporting, following standard EU VAT rules and documentation. However, the upcoming ViDA directive is expected to introduce real-time or near real-time VAT reporting by linking e-invoicing data directly to VAT compliance systems, enhancing automation.
Sweden currently does not mandate SAF-T (Standard Audit File for Tax) reporting, although the Swedish tax authority has begun preparatory work on it.
Currently, Sweden takes a collaborative approach to compliance, focusing on support rather than punishment. Non-compliant invoices to public entities are rejected rather than penalized, though this can lead to payment delays.
E-invoicing is already mandatory for B2G transactions in Sweden, and with the EU ViDA directive expected around 2030, mandatory B2B e-invoicing is coming. Businesses must use the Peppol BIS 3.0 format based on the EN 16931 standard to streamline processes and ensure compliance.
That's where DDD Invoices come in. We're directly connected to the Peppol network and handle transformation into compliant e-invoice formats, including submission and archiving.
Whether you're a software provider or business entity in Sweden, DDD Invoices helps you stay compliant with current requirements and prepare for future B2B mandates with ease.
Still have questions?
In the 30min free call we will discuss:
E-invoicing is mandatory for public sector suppliers (B2G) in Sweden but optional for private B2B and B2C transactions, though B2B rules will change around 2030
Sweden requires e-invoices to follow the EN 16931 standard using the Peppol BIS 3.0 format for compliance.
Authorities are consulting businesses and preparing technical and compliance rules for future mandatory B2B e-invoicing under the ViDA directive.
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.