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E-Invoicing In Sweden


Ordinance (2003: 770) on the electronic exchange of information by state authorities the national VAT Law ( Mervärdesskattelag)

Tax Authority

The DIGG (Myndigheten för digital förvaltning)

Mandatory Status
  • e-Invoice
  • B2G Transaction
  • B2B Transaction
  • e-Filing
Reporting Model

Peppol BIS Billing 3.0 




Not mandatory


7 years

The Swedish government-mandated electronic invoicing between private and public entities from 2019. Peppol network is used for exchanging electronic orders, catalogs or documents however, recipients must be registered to Peppol network however, other service providers such as Visma and CGI are also used. An electronic invoice should be  generated in accordance with European standards. Unlike B2G transactions, B2B and B2C transactions or other types of tax reporting are not mandatory. Due to the announcement that the government made, Skatterverket started consultation for three types of various tax reports. These 3 different reports are as follows;

  • Standard Tax Audit File (SAF-T),
  • e-Invoice similar to the system in Italy or Poland, or 
  • New real time invoice reports such as Spain SII or Hungary RTIR.
The final decision and details are expected to be announced towards the end of 2022 or the beginning of 2023. After the final decision the new system is expected to be implemented  in 2024.

In Sweden VAT registered entities have several options to file VAT returns. You can file online or file in paper format and send it to the tax authority before the deadline. Submission deadlines can change due to the company’s annual turnover, VAT returns are submitted/sent monthly, quarterly, or annually.