Sweden: Edges towards B2B e-invoice mandate

Dilara İnal
February 10, 2023

The Swedish Agency for Digital Government (DIGG) would like mandatory e-invoicing to be introduced in Sweden. DIGG has, together with the Swedish Tax Agency and the Swedish Companies Registration Office, submitted a request that the Government research conditions for mandating e-invoicing in B2B flows as well as G2B flows (to be added to the current B2G e-invoicing mandate).

The reasoning behind the request is that since the European Commission’s ViDA proposal, if adopted, will lead to mandatory e-invoicing in cross-border flows, the national system should be aligned to ensure efficiency. As DIGG does not believe that such alignment of the e-invoicing flows will happen on a voluntary basis, they believe that a legal mandate will be required.

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Author

Dilara İnal

Dilara, Sovos’ta Regülasyon Danışmanı olarak çalışmaktadır. Sovos’a katılmadan önce vergi hukuku alanında avukatlık yapmış olan Dilara halihazırda İstanbul Üniversitesi’nde mali hukuk yüksek lisansı yapmaktadır. 
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