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Sweden
E-invoicing Guide

Country
Sweden
Last Updated
March 14, 2023

Summary

E-Invoicing

B2G e-invoicing is mandatory

Digital Reporting

No

Sweden Electronic Invoicing and Digital Reporting Requirements

Overview
Indirect tax control regime Post audit
E-Invoicing/CTC Model B2G e-invoicing
Obligation status Live
Governing entity Agency for Digital Government (DIGG)
Infrastructure/platform There is no specific mandatory infrastructure/platform. All public recipients must be connected to Peppol.
Peppol connectivity Yes
Scope
Taxpayers All taxpayers established in and outside Sweden selling to public authorities
Domestic Transactions B2G
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
eSignature/Seal Not required
Buyer-side requirements (AP)
Receiving document in electronic format Mandatory for Public entities and suppliers to public entities
Validation required No
Acknowledgement of receipt Voluntary
Response to the document received (Accept or reject) Voluntary
Storage
Archiving Abroad Allowed with conditions
Archiving Period 7 years
Sweden E-invoicing Overview

Background

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

Disclaimer on Tax 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. 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.

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