E-invoicing in Sweden

Business-to-government (B2G) e-invoicing is mandatory in Sweden.

Under Sweden’s implementation of the EU eInvoicing Directive (2014/55/EU), public sector bodies must be able to receive and process structured electronic invoices that comply with the European standard EN 16931. This requirement applies to invoices issued in connection with public procurement.

Sweden uses the Peppol network as its national e-invoicing infrastructure for B2G transactions. Suppliers must issue invoices in Peppol BIS Billing format (or other EN 16931-compliant structured formats) and transmit them electronically via a Peppol access point.

Paper invoices and unstructured PDFs are not accepted for B2G transactions.

For business-to-business (B2B) transactions, Sweden does not currently operate a nationwide mandatory e-invoicing requirement.

• Businesses may issue electronic invoices voluntarily by agreement with their trading partners.
• Structured e-invoices (e.g. Peppol BIS or other XML-based formats) are widely used, but paper and PDF invoices remain legally acceptable for VAT compliance.
• There is currently no obligation to issue structured electronic invoices for domestic B2B supplies.

Swedish authorities have indicated support for increased digitalisation, particularly in line with upcoming EU VAT in the Digital Age (ViDA) reforms, but no mandatory B2B e-invoicing start date has been legislated as of now.

Sweden does not require structured e-invoicing for business-to-consumer (B2C) transactions.

• Businesses may issue paper receipts, PDFs, or electronic receipts.
• Electronic receipts and digital invoicing solutions are common in practice but not mandated.
• There is no clearance or validation requirement for consumer invoices.

Sweden does not currently operate a real-time invoice clearance or fiscalisation system.

VAT reporting is based on:

• Periodic VAT returns
• Supporting accounting records
• Audit-based verification rather than transaction-by-transaction reporting

While Sweden participates in EU-level discussions on digital VAT reporting and e-invoicing under ViDA, invoice data is not transmitted to the tax authority in real time at issuance under current law.

Penalties related specifically to e-invoicing in Sweden are currently limited to B2G obligations.

Failure to comply with B2G e-invoicing requirements may result in:

• Rejection of invoices by public sector customers
• Delayed or refused payment
• Administrative consequences under public procurement rules

More generally, failure to comply with VAT invoicing and record-keeping requirements can result in:

• Penalties for incorrect or missing invoices
• Interest and surcharges on unpaid VAT
• Increased audit scrutiny by the Swedish Tax Agency (Skatteverket)

If Sweden introduces future mandatory B2B e-invoicing or real-time reporting, specific penalties and enforcement measures would be set out in subsequent legislation and guidance.