Sweden E-invoicing

As a pioneer in tax digitization, Sweden is one of the early adopters of electronic information exchange, with its journey starting in 2003.

The country has been digitally transforming its processes since then, bringing its e-invoicing rules and standards in line with the European standard (EN 16931).

This page is your ideal overview, covering major developments, pertinent regulations and requirements, and other important information.

1. B2B e-invoicing in Sweden

2. B2G e-invoicing in Sweden

3. The use of Peppol in Sweden

4. Timeline of e-invoicing adoption in Sweden

5. Setting up e-invoicing in Sweden with Sovos

6. FAQ

7. Additional resources

B2B e-invoicing in Sweden

As in many European countries, Sweden does not require the use of e-invoices for B2B transactions. Nevertheless, businesses in the country are encouraged to use the Peppol interoperability network and the EN19631-compliant Peppol BIS 3.0 format.

Companies opting for e-invoicing with their business partners should have the following compliance aspects in mind:

Buyer consent is needed to exchange electronic invoices.
Ensuring integrity and authenticity—any of the controls prescribed by the law are accepted. Electronic signatures and seals are the most widely accepted legal means of ensuring the integrity and authenticity of business transactions.
Invoices must be stored in such a way that guarantees their integrity, authenticity and availability during the storage period. The retention period is seven years from the end of the calendar year during which the accounting period ended.

B2G e-invoicing in Sweden

E-invoicing in public procurement has been mandatory in Sweden since 2019, obligating suppliers and their public contractors to exchange electronic invoices.
Unlike many other countries that have implemented e-invoicing, Sweden does not have a central platform for transmitting invoices electronically.

Sweden considers Peppol its preferred solution for public sector e-invoicing. Peppol BIS Billing 3 is the nation’s standard e-invoicing format, meaning it wholly complies with the European standard. It requires public sector entities to be registered in Peppol so they can receive e-invoices from suppliers.

There are other formats in use – like ESAP 6 and Svefaktura – but Sweden’s Peppol Authority, the Agency for Digital Government (Digg), actively encourages the use of Peppol BIS Billing 3.0 and is phasing out the legacy formats.

The use of Peppol in Sweden

Sweden is one of the many European countries that complies with Peppol’s framework and standards. The country’s Peppol authority, the Agency for Digital Government (Digg), is focused on utilizing the framework to assist with the adoption of e-invoicing, e-procurement and standardized infrastructure for cross-border trade.

Some of the Peppol specifications used in Sweden in are:

Peppol Network
E-invoicing
E-ordering
E-catalogue

Find out more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Sweden

Here are the key dates in Sweden’s electronic invoicing journey.

11 November 2003 – First act on electronic exchange of information by government agencies
1 April 2019: The act for B2G transactions enters into force, mandating suppliers of public entities to send electronic invoices.
1 December 2019: All public sector entities must be registered in PeppolFebruary 2023: Swedish government agencies submit a formal request to the government to investigate the adoption of mandatory e-invoicing for B2B transactions

Setting up e-invoicing in Sweden with Sovos

While e-invoicing has been common in Sweden since 2008, it’s still growing in popularity and adoption around the world. As more mandates enter into force, compliance becomes more complicated for international organisations.

The global rise of electronic invoicing is paired with its fragmented nature; countries have their own rules and preferences. Choosing a single vendor for compliance everywhere you do business is key.

Reclaim time and free your mind by allowing Sovos to care about compliance for you.