E-Invoicing
B2G e-invoicing is mandatory
Digital Reporting
No
Business-to-government (B2G) e-invoicing has been mandatory in Sweden since April 1, 2019.
This requirement should apply to all taxpayers established in and outside Sweden selling to public authorities.
The penalty is determined by taking into account the supplier’s financial conditions and circumstances.
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.
SAF-T has not been introduced in Sweden.
One way to comply with Digital Reporting Requirements in Sweden is to use a provider like Fonoa.
With Fonoa you can:
Fonoa does not provide professional tax opinions or tax management advice specific to the facts and circumstances of your business and that your use of the Specification, Site, and In addition, due to rapidly changing tax rates and regulations that require interpretation by your qualified tax professionals, you bear full responsibility to determine the applicability of the output generated by the Specification and Services and to confirm its accuracy. No professional tax opinion and advice. Fonoa does not provide professional tax opinions or tax management advice specific to the facts and circumstances of your business and that your use of the Specification, Site, and In addition, due to rapidly changing tax rates and regulations that require interpretation by your qualified tax professionals, you bear full responsibility to determine the applicability of the output generated by the Specification and Services and to confirm its accuracy.