Sweden prepares for ViDA: NSD requests national inquiry on e-invoicing implementation

Request for National Inquiry: The Tax Delegation of the Confederation of Swedish Enterprise has formally requested the Swedish government to initiate a public inquiry into the national implementation of e-invoicing and digital reporting requirements, emphasizing the significant impact of Sweden’s approach on businesses.
Flexibility in Implementation: The NSD highlights that while the ViDA directive establishes a common EU framework, individual Member States have flexibility regarding key aspects such as reporting domestic transactions, including VAT-exempt transactions, technical requirements, and penalties for non-compliance.
Engagement and Feedback Initiatives: In addition to the NSD’s request, the Swedish Tax Agency has launched an online survey to collect feedback from businesses about their attitudes towards e-invoicing, reflecting a proactive effort to engage the business community in shaping the future regulatory landscape for digital VAT reporting.

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Survey Overview: A survey is being conducted in June and July 2025 to assess companies’ attitudes toward e-invoicing, focusing on their experiences and perceptions.
Confidential Participation: The survey, managed by the research company Webropol, ensures that all responses are anonymous and treated confidentially, with participation being voluntary.
Importance of Feedback: The collected data will provide valuable insights to the Swedish Tax Agency, helping to shape future policies and initiatives regarding e-invoicing for businesses.

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