|B2G e-invoicing is mandatory||No|
Sweden Electronic Invoicing and Digital Reporting Requirements
|Indirect tax control regime||Post audit|
|E-Invoicing/CTC Model||B2G e-invoicing|
|Governing entity||Agency for Digital Government (DIGG)|
|Infrastructure/platform||There is no specific mandatory infrastructure/platform. All public recipients must be connected to Peppol.|
|Taxpayers||All taxpayers established in and outside Sweden selling to public authorities|
|Cross-border Transactions||B2G - Foreign companies selling to Swedish public authorities|
|Documents||Invoices, Credit notes, Orders|
|Supplier-side requirements (AR)|
|Format(s) while sending to the platform||Structured formats only, PEPPOL BIS 3.0 (recommended)|
|Format for exchange with buyer/recipient||B2G: As above, B2B: Any, to be agreed by trading partners|
|Buyer-side requirements (AP)|
|Receiving document in electronic format||Mandatory for Public entities and suppliers to public entities|
|Acknowledgement of receipt||Voluntary|
|Response to the document received (Accept or reject)||Voluntary|
|Archiving Abroad||Allowed with conditions|
|Archiving Period||7 years|
Business-to-government (B2G) e-invoicing has been mandatory in Sweden since April 1, 2019.
What Types of Businesses Does This Apply to?
This requirement should apply to all taxpayers established in and outside Sweden selling to public authorities.
Governmental Body Responsible for E-invoicing in Sweden
|The Agency for Digital Government (Myndigheten för Digital Förvaltning (DIGG))|
|Official website of the tax authority|
Penalties for Not Adhering to Sweden’s E-invoice Mandates
The penalty is determined by taking into account the supplier’s financial conditions and circumstances.
What does the e-invoicing process in Sweden look like?
DIGG and the SFTI (Single Face to Industry) recommend that taxpayers adopt and send invoices through Peppol.
Public entities may have their own invoicing portal, so taxpayers who only send a few invoices to public entities can issue e-invoices through the specific invoicing portal, if available.
B2B e-invoicing is voluntary but is a reasonably common practice.
Is SAF-T Needed in Sweden?
SAF-T has not been introduced in Sweden.
E-Invoicing & Global Tax Automation with Fonoa
One way to comply with Digital Reporting Requirements in Sweden is to use a provider like Fonoa.
With Fonoa you can:
- Have one integration for your global needs, including Sweden
- Save time and money by automatically cleaning your data to minimize errors and manual work
- Utilize our validation mechanisms to ensure reporting accuracy, data completeness, full control, and compliance
- Rest assured that transactions are successfully reported or queued for internal investigation with our retry mechanisms
- Get full visibility with our dashboards by filtering criteria, analyzing granular transaction data, and quickly importing /exporting information