Electronic Invoicing in Sweden
Is e-invoicing mandatory in Sweden ?
For Business-to-Business (B2B) transactions, e-invoicing is not mandatory in Sweden. However, in 2023, the Swedish Agency for Digital Government (DIGG) announced that the government is considering introducing a B2B mandate in the future.
For Business-to-Government (B2G) transactions, e-invoicing has been mandatory at the state level since July 2008.
Who is affected?
The requirement applies to all public authorities and their suppliers for B2G transactions, provided the contract is based on public procurement. For B2B transactions, e-invoicing remains voluntary.
Compliance requirements
For B2G transactions, suppliers must send electronic invoices in the Peppol BIS Billing 3.0 format, which complies with the EN16931 standard (referred to in Sweden as SS-EN16931-1:2017).
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Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
There is no central governmental platform in Sweden, and invoices are not required to be transferred through a specific platform or undergo any clearance process.
What formats are required in Sweden?
For B2G transactions, invoices must be issued, received, and processed in a structured electronic format, specifically Peppol BIS Billing 3.0. While Peppol is recommended, suppliers and buyers may mutually agree to use other structured formats.
Archiving in Sweden
What are the archiving requirements in Sweden?
Invoices and other transaction-related correspondence must be retained for at least 7 years after the end of the fiscal year. The records must be saved in their original form, meaning the format in which the information was first received by the company.
Legal invoice
- For suppliers: The legal invoice is the version sent to the recipient, in the format received. If sent via email, the email is part of the legal invoice.
- For buyers: The legal invoice is the version received from the supplier, in the format sent. If sent via email, the email is part of the legal invoice.
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Key Actions
- Prepare early – Begin adopting e-invoicing for B2B transactions.
- Ensure compliance – Be equipped to send compliant e-invoices for B2G transactions.
Swedish e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since July 2008 |
| B2B | Voluntary | - |
Supplier requirement: B2G suppliers must issue e-invoices compliant with EN16931 to public sector buyers. B2B suppliers can mutually agree on formats with buyers.
Buyer requirement: Public sector buyers must be able to receive and process structured e-invoices. B2B buyers can mutually agree on invoice formats with suppliers.
Archiving requirement: Invoices must be stored for at least 7 years after the end of the fiscal year, in their original format.
