Briefing Document & Podcast: E-Invoicing and E-Reporting in Sweden

Last update on December 2, 2025

SUMMARY

Executive Summary:

As of late 2025, Sweden mandates e-invoicing for Business-to-Government (B2G) transactions, aligning with EU directives. Business-to-Business (B2B) and Business-to-Consumer (B2C) e-invoicing remain voluntary. Sweden currently employs a post-audit VAT model with periodic returns, but is preparing for significant changes driven by the EU’s “VAT in the Digital Age (ViDA)” reforms. These reforms will introduce near real-time digital reporting for intra-EU B2B transactions by July 1, 2030, at the latest, and Sweden is exploring extending similar requirements to domestic B2B transactions. The Peppol network and the Peppol BIS Billing 3.0 format are the preferred standards for B2G e-invoicing.

Key Themes and Facts:

Historical Context and Current Mandates:

• Sweden has a history of e-invoicing in the public sector, starting with a partial B2G mandate in 2008.
• A full B2G mandate, requiring all suppliers to public entities to send electronic invoices, was implemented in April 2019 through the “E-Invoicing Act (2018:1277)”. This implements the EU Directive on e-invoicing in public procurement.
• “As of 2025, the only mandatory e-invoicing in Sweden is for invoices to public entities (domestic B2G), and no real-time e-reporting system exists for any sector (all taxpayers continue to file periodic VAT returns).”
• B2B and B2C e-invoicing are voluntary. “Private sector transactions (B2B, B2C) are not legally required to use e-invoices as of 2025, though e-invoicing is widespread in practice.”

Scope and Taxable Persons:

• The B2G mandate covers all invoices issued to Swedish government bodies, including domestic and cross-border suppliers.
• Any company (Swedish or foreign) selling to a Swedish public authority under a public procurement contract must issue an e-invoice. “In practice, this means a foreign company with no permanent establishment in Sweden but who wins a public contract must also send e-invoices that meet the Swedish requirements.”
• Exemptions exist for specific cases, such as invoices under older contracts (pre-April 2019), security-sensitive content, and cash/card transactions not requiring VAT invoices.

Technical Standards and Formats:

• Sweden adheres to the European e-invoicing standard EN 16931.
• The Peppol BIS Billing 3.0 format is the recommended implementation. “The Swedish Agency for Digital Government (DIGG), which oversees e-invoicing compliance, strongly encourages use of the Peppol network for sending invoices and the BIS 3.0 format to ensure compatibility.”
• Legacy formats like Svefaktura XML and EDIFACT are being phased out for B2G transactions. “As of 1 July 2025, Sweden will no longer allow older formats like EDIFACT or older Svefaktura versions for B2G – all new public sector invoices must use the Peppol BIS 3.0 (or a format compliant with EN16931).”
• “PDF invoices are not considered e-invoices under the law (since they are not structured data).”
• Digital signatures are not mandatory; authenticity and integrity can be achieved through other means.

Data Requirements:

• E-invoices must contain all typical VAT invoice fields in a structured format, as defined in EN 16931.
• “Essentially, any information required on a paper VAT invoice is required in the e-invoice, with structured XML tagging.”
• Future EU rules will introduce new mandatory fields (e.g., corrected invoice reference, supplier’s bank account number).

Transmission Methods:

• B2G invoices are sent electronically via interoperable networks, primarily the Peppol network. “All public contracting authorities in Sweden are required to be registered on Peppol to receive invoices…”
• There is no single national e-invoice portal.
• Future e-reporting to tax authorities will likely involve direct data submission to Skatteverket (Swedish Tax Agency) via an electronic interface.

Deadlines and Reporting Timelines:

• Currently, the only “deadline” is the standard VAT return due date (monthly or quarterly). “There is no requirement to send invoice data to authorities immediately upon issuing an invoice today.”
• The EU’s ViDA reforms will mandate near real-time digital reporting for intra-EU B2B transactions. “Specifically, an e-invoice for an intra-EU supply will have to be issued within 10 days of the transaction, and the moment the invoice is issued, a set of its data must be reported to the tax authority by the supplier.”
• Buyer reporting may also be required within 5 days.
• “By 1 July 2030 at the latest, Sweden will require that all intra-EU B2B invoices be electronic and reported to tax authorities in (near) real-time, per EU law.”
• Sweden is considering extending similar requirements to domestic B2B transactions.

Penalties for Non-Compliance:

• For B2G, DIGG can investigate non-compliance and issue an order mandating compliance, potentially backed by a fine. “The law allows DIGG to attach a financial penalty to ensure compliance – this fine would take into account the supplier’s financial situation and the circumstances.”
• Penalties for future B2B e-invoicing and e-reporting are being discussed and will likely mirror practices in other EU countries.

Archiving Requirements:

• E-invoices must be archived for at least 7 years. “Businesses must archive e-invoices for at least 7 years in Sweden.”
• Invoices must remain readable, accessible, and their integrity and authenticity must be guaranteed.
• Storage outside Sweden is permitted under certain conditions.

Pre-filled VAT Returns:

• Sweden does not currently offer pre-populated VAT returns due to the absence of transactional e-reporting. “Currently, Sweden does not offer pre-populated VAT returns to taxpayers.”

Future Outlook & ViDA implications:

• Sweden is moving toward a comprehensive e-invoicing and e-reporting system, driven by EU directives.
• The EU’s ViDA reforms will significantly impact Sweden, requiring near real-time reporting for intra-EU B2B transactions.
• Sweden is conducting a public inquiry into implementing domestic e-invoice and e-reporting requirements.
• Sweden’s Tax Delegation (NSD) in July 2025 called for a public inquiry into “how and when to introduce domestic e-invoice and e-reporting requirements.”

Official Regulations and Sources:

• E-Invoicing Act (2018:1277)
• DIGG regulations (MDFFS 2019:1)
• EU Council Directive (EU) 2025/516 on VAT in the Digital Age
• Guidance from the Agency for Digital Government (DIGG) and the Swedish Tax Agency (Skatteverket).

This briefing document provides a comprehensive overview of the e-invoicing and e-reporting landscape in Sweden as of late 2025. Businesses operating in Sweden should stay informed about upcoming changes driven by EU directives and national inquiries.

INDEPTH ANALYSIS

• Initial Adoption (Past): Sweden has a long history with e-invoicing in the public sector. As early as 2008, a mandate required that all invoices to central government agencies be electronic. This was a partial B2G (business-to-government) mandate. In April 2019, Sweden expanded this to a full B2G mandate: all suppliers to any public entity (central, regional, or local government) must send electronic invoices, and all public bodies must be able to receive/process them. This 2019 mandate implements the EU Directive on e-invoicing in public procurement and is enforced by Sweden’s E-Invoicing Act (2018:1277). Since then, e-invoices have been the norm for public procurement transactions. Notably, there is no central invoice portal in Sweden; instead, invoices are exchanged via standard networks (Peppol) or agreed formats. [theinvoicinghub.com] [digg.se], [digg.se]

• Current State (Present): B2G e-invoicing is mandatory, but B2B and B2C e-invoicing remain voluntary in Sweden. Private sector transactions (B2B, B2C) are not legally required to use e-invoices as of 2025, though e-invoicing is widespread in practice. Many businesses exchange e-invoices by choice (often using the local “Svefaktura” format or the Peppol BIS 3.0 EU format) for efficiency. There is no continuous “e-reporting” system in place today for the tax authorities – Sweden still uses the traditional post-audit model where companies file periodic VAT returns summarizing sales/purchases. In other words, apart from the B2G e-invoice requirement, companies are not required to transmit each invoice or transaction data in real time to the Tax Agency. Instead, they report VAT totals in monthly or quarterly returns (and EU cross-border sales in recapitulative statements) as per normal EU VAT rules. There is also no SAF-T requirement (Standard Audit File for Tax) in Sweden at present. [cleartax.com], [theinvoicinghub.com] [theinvoicinghub.com] [fonoa.com]
  • Transactions in Scope: The public sector mandate covers all B2G transactions – i.e. invoices issued to Swedish government bodies must be electronic. This includes domestic and cross-border supplier invoices to the public sector. Any company (Swedish or foreign) that sells goods/services to a Swedish public authority under a public procurement contract is in scope and must issue an e-invoice. Private-sector invoices (B2B domestic, B2B cross-border, and B2C) are not mandated to be electronic at this time. Businesses are free to use paper or PDF invoices for B2B/B2C, though many choose e-invoicing by agreement. For cross-border B2B transactions (intra-EU or import/export), there is currently no Swedish requirement to e-invoice or to report transaction data in real time – these are only subject to EU-level obligations like EC Sales List and customs/VAT import declarations, not a national e-reporting mandate. In summary, as of 2025, the only mandatory e-invoicing in Sweden is for invoices to public entities (domestic B2G), and no real-time e-reporting system exists for any sector (all taxpayers continue to file periodic VAT returns). [theinvoicinghub.com] [fonoa.com] [cleartax.com], [theinvoicinghub.com] [fonoa.com], [fonoa.com]
  • Taxable Persons Covered: For the B2G mandate, all suppliers (taxable persons) – whether established in Sweden or not – must comply if they are issuing an invoice to a Swedish public authority. In practice, this means a foreign company with no permanent establishment in Sweden but who wins a public contract must also send e-invoices that meet the Swedish requirements. There are a few exemptions in the law (e.g. invoices issued under older contracts from before April 2019, invoices whose content is security-sensitive/confidential, or transactions paid in cash/card not requiring a VAT invoice). Aside from those exceptions, any supplier to the public sector must issue a compliant e-invoice. For future B2B mandates (if introduced), it is expected that all VAT-registered businesses in Sweden (including non-established companies registered for Swedish VAT) would be within scope, as is typical in other countries’ e-invoicing systems. This is under discussion but not yet enacted. [fonoa.com] [digg.se] [vatupdate.com], [vatupdate.com]

• Technical Format and Standards: Sweden adheres to the European e-invoicing standard EN 16931 for invoice content. The 2019 law explicitly requires that e-invoices comply with the European Standard format (the EU norm referenced in Directive 2014/55/EU). In practice, the Peppol BIS Billing 3.0 format is the recommended implementation of that standard in Sweden. The Swedish Agency for Digital Government (DIGG), which oversees e-invoicing compliance, strongly encourages use of the Peppol network for sending invoices and the BIS 3.0 format to ensure compatibility. Invoices can technically be exchanged via other structured formats if buyer and supplier agree (for example, the older Svefaktura XML or EDIFACT standards were historically used), but these legacy formats are being phased out. As of 1 July 2025, Sweden will no longer allow older formats like EDIFACT or older Svefaktura versions for B2G – all new public sector invoices must use the Peppol BIS 3.0 (or a format compliant with EN16931). PDF invoices are not considered e-invoices under the law (since they are not structured data). Notably, Sweden does not impose digital signatures or specific e-signature requirements on e-invoices; ensuring authenticity and integrity can be achieved by other means (audit trails, system controls) and use of signatures is optional. [digg.se] [theinvoicinghub.com] [digg.se], [theinvoicinghub.com] [theinvoicinghub.com], [theinvoicinghub.com] [cleartax.com], [theinvoicinghub.com] [sovos.com]

• Data Requirements: The data content of a Swedish e-invoice must meet the European standard, which means it should include all the typical VAT invoice fields in a structured format. This includes: supplier and buyer information (names, addresses, VAT registration numbers), invoice number and date, details of goods/services, taxable amount, VAT rate and amount, any exemptions, and total due, among other elements defined in EN 16931. Essentially, any information required on a paper VAT invoice is required in the e-invoice, with structured XML tagging. The Peppol BIS 3.0 format implements these fields. There have been recent updates to requirements: for example, looking ahead, the EU’s new rules will introduce a couple of new mandatory fields (such as a reference for corrected invoices and the supplier’s bank account number for payment) in e-invoices, but these are part of future standards (not yet in force in Sweden as of 2025). For e-reporting (digital reporting) systems, the “reported data” would be a subset of the invoice data: typically key fields like parties’ VAT numbers, invoice date, invoice number, taxable amount by rate, VAT amount, etc. (sufficient for tax authorities to cross-check transactions). Since Sweden hasn’t implemented a domestic transactional reporting yet, there is no additional local data schema beyond the invoice itself. However, under upcoming EU rules, when such reporting begins, businesses will likely need to submit data electronically in a prescribed format (likely using the same invoice data either via the invoice file itself or a standardized report format). In summary, the core data to be provided are the standard invoice details required by EU law, transmitted in a structured electronic form. [digg.se] [deloitte.com], [deloitte.com]

• Transmission Method: Currently, for B2G e-invoicing, invoices are sent electronically from suppliers to public entities via interoperable networks – most often via the Peppol network (an internet-based exchange system for e-documents) which Sweden has adopted as the preferred solution. All public contracting authorities in Sweden are required to be registered on Peppol to receive invoices, and suppliers typically use a Peppol Access Point or an e-invoicing service provider to send the invoice to the correct recipient. There is no single national e-invoice portal imposed on all users (unlike some countries’ clearance platforms); as long as the format is correct and delivery is electronic, the mandate is satisfied. Many public sector entities also offer web portals for small suppliers to manually input invoices if they don’t have their own system, to ensure even low-volume vendors can comply. For future e-reporting to tax authorities: Sweden has not finalized how data will be transmitted, but any system would likely involve submitting invoice data directly to Skatteverket (Swedish Tax Agency) via an electronic interface. Possibilities include using the Peppol network to route data to the tax authority or a dedicated online portal/API. Given the EU’s plan, each country will collect data and forward it to a central EU system (for cross-border invoices). We can expect that businesses will transmit required invoice details digitally either in real time or batch via web-services provided by the tax authority or authorized providers. (For example, other EU countries are adopting models where companies either upload invoices to a government platform or use certified software that automatically reports the data.) Sweden’s 2025 inquiry is examining technical options and standards for such a reporting system, but as of now no specific platform is deployed beyond the Peppol-based exchange for B2G. [sovos.com] [theinvoicinghub.com] [fonoa.com] [deloitte.com], [deloitte.com] [vatupdate.com], [vatupdate.com]

• Deadlines and Timing of Reporting: Under the current system, since there is no continuous tax reporting of each invoice, the only “deadline” is the normal VAT return due date. Companies must include their sales in the periodic VAT return (typically filed monthly, or quarterly for smaller businesses). VAT returns in Sweden are due by the 12th of the month after the reporting period for monthly filers (with some variations depending on company size), and these returns aggregate the invoice data. There is no requirement to send invoice data to authorities immediately upon issuing an invoice today. However, this will change with future EU-mandated e-reporting. According to the agreed EU VAT in the Digital Age (ViDA) reforms (adopted in 2025), intra-EU B2B transactions will require near real-time digital reporting in the coming years. Specifically, an e-invoice for an intra-EU supply will have to be issued within 10 days of the transaction, and the moment the invoice is issued, a set of its data must be reported to the tax authority by the supplier. The buyer will also need to report receipt of the invoice (for acquisitions) within 5 days (though Member States might waive buyer reporting if they have other controls). These reports will feed a central EU system replacing the current EC Sales List. The EU framework also allows each Member State to extend similar “Digital Reporting Requirements” to domestic transactions. Sweden’s authorities are considering implementing domestic B2B e-invoice mandates and real-time reporting in alignment with these EU timelines. While no domestic mandate is active yet, from 2025 Member States are permitted to mandate e-invoicing without needing EU approval. Sweden’s Tax Delegation (NSD) in July 2025 called for a public inquiry into how and when to introduce domestic e-invoice and e-reporting requirements, including decisions on reporting scope (e.g. whether to include VAT-exempt transactions) and the timeline. As a likely scenario, by 1 July 2030 at the latest, Sweden will require that all intra-EU B2B invoices be electronic and reported to tax authorities in (near) real-time, per EU law. Many expect Sweden to also extend a similar requirement to domestic B2B invoices around that time, creating a comprehensive e-reporting system for all sales. In practice, this means that in the future, invoice data would need to be transmitted to Skatteverket within a few days of invoice issuance (or even instantly), rather than just in a monthly summary. No such “clearance” system is enforced yet, but businesses should anticipate these changes as the country moves from periodic reporting to transaction-level reporting in line with EU’s digital strategy. [deloitte.com], [deloitte.com] [deloitte.com] [vatupdate.com], [vatupdate.com] [sovos.com] [vatupdate.com], [deloitte.com]

• Penalties for Non-Compliance: Sweden’s approach to enforcement has so far been relatively facilitative, especially for the B2G mandate. If a supplier fails to send an e-invoice to a public sector customer (or sends a non-compliant invoice), the public entity can report the supplier to the Agency for Digital Government (DIGG) for enforcement. DIGG can then investigate and issue an order mandating the supplier to comply, potentially backed by a fine. The law allows DIGG to attach a financial penalty to ensure compliance – this fine would take into account the supplier’s financial situation and the circumstances. In practice, authorities encourage dialogue first (buyers and suppliers are advised to resolve issues before escalating). There isn’t a fixed statutory fine amount in the law; instead, it’s determined case-by-case (proportional to the company’s size/conditions) to encourage adherence. For now, these penalties specifically relate to B2G invoicing failures. For general VAT reporting (e.g. filing VAT returns late or incorrectly), Sweden has separate tax penalties under its tax administration laws (usually a percentage-based fine for late filing, etc., unrelated to e-invoicing). Looking ahead, if Sweden introduces mandatory B2B e-invoicing and e-reporting, penalties will similarly apply for not complying. The ongoing policy discussions explicitly include setting penalties for non-compliance as a key design question for the new system. We can expect that failing to submit required invoice data or using non-approved formats in future could result in administrative fines or sanctions by Skatteverket, likely in line with practices in other EU countries that have invoice reporting mandates. [digg.se], [digg.se] [digg.se] [fonoa.com] [vatupdate.com]

• Archiving Requirements: Businesses must archive e-invoices for at least 7 years in Sweden. This retention period aligns with Sweden’s accounting and tax record-keeping laws (the Bookkeeping Act and Tax law require books and records to be kept for seven years). The invoices must remain readable and accessible for the duration, and their integrity and authenticity must be guaranteed over the storage period (typically ensured by the business’s control processes or by keeping the original electronic format). Electronic invoices can be archived in electronic form, and storage outside Sweden (including abroad) is permitted under certain conditions. (Generally, if storing abroad, the company must ensure the data is available to Swedish authorities on request and perhaps notify the Tax Agency). The key is that invoices, whether sent or received, should be preserved in a way that they cannot be altered and can be presented to auditors/tax authorities if needed. Both buyers and suppliers need to keep the invoices for 7 years in practice. This archiving rule applies to all invoices (paper or electronic) – it’s not unique to e-invoicing, but companies using e-invoices must be sure to save the XML (or structured format) files in a secure archive. [theinvoicinghub.com], [theinvoicinghub.com] [fonoa.com]

• Pre-filled VAT Returns: Currently, Sweden does not offer pre-populated VAT returns to taxpayers. The standard procedure is that companies themselves compile and submit their VAT returns each period (usually via the online tax portal, as Sweden has moved to digital filing). The Tax Agency does not prefill sales or purchase data on the VAT return form based on invoices. This is because there is no transactional e-reporting yet that would provide the data for pre-filling. In the absence of real-time invoice reporting, the authorities simply receive the VAT return when the business files it. By contrast, a few EU countries that have implemented comprehensive e-invoicing or real-time reporting (like Italy, Spain, Portugal, Hungary) have started to offer draft VAT returns using the detailed data collected. Sweden has not implemented such a service. As of 2025, Swedish companies must review and submit their own VAT returns, and any reconciliation with data (e.g. cross-border invoices reported by counterparts) is done via the traditional audit processes or EU exchange of information. No pre-filled or automatic VAT return generation is in place. (The only recent change has been the discontinuation of paper VAT forms – since May 2024, the Tax Agency stopped sending paper returns by default, to encourage online filing – but this doesn’t mean the returns are prefilled, just that businesses file electronically.) In the future, if Sweden implements a real-time reporting system and gathers all invoice data, it could consider introducing pre-filled VAT returns or at least use the data to cross-check declarations. However, that would be a long-term development, likely after the e-reporting framework is up and running. As of now, pre-populated VAT returns are not available in Sweden (unlike in some other European countries that have already moved in that direction). [tpa-global.com] [ey.com], [vatupdate.com] [vatupdate.com]

• See also
  • E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
  • Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
  • Country Profiles on E-Invoicing, E-Reporting, E-Transport, SAF-T Mandates, and ViDA Initiatives

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
• Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE