E-invoicing compliance and regulatory updates - Sweden

Electronic Invoicing in Sweden

Is e-invoicing mandatory in Sweden ?

For Business-to-Business (B2B) transactions, e-invoicing is not mandatory in Sweden.

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 compliant with the EN16931 standard (referred to in Sweden as SS-EN16931-1:2017). Peppol is the preferred transfer method.

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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 compliant with EN16931, preferably 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:

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.