Electronic invoicing (e-invoicing) is becoming increasingly essential for businesses in Sweden, particularly for those working with the public sector. Since 2019, Sweden has implemented regulations to streamline invoicing processes and improve transparency. This guide provides an overview of the key e-invoicing requirements in Sweden, including mandatory rules, standards, and compliance considerations.

Mandatory e-invoicing for public transactions
E-invoicing standards and networks
Voluntary adoption for private sector (B2B) transactions
Voluntary adoption for consumer invoicing (B2C)
Tax and compliance considerations
Conclusion

Mandatory e-invoicing for public sector transactions 

As of April 1, 2019, all suppliers sending invoices to the public sector—including government agencies, municipalities, and regions—must submit their invoices electronically. This requirement aligns with EU Directive 2014/55/EU, which aims to standardise electronic invoicing across European Union member states.

The standard format required for public sector e-invoicing is Peppol BIS Billing 3.0, which ensures interoperability across different systems and countries. Businesses working with public entities must ensure their e-invoicing solutions are compliant with this format.

E-invoicing standards and networks

Peppol is a widely used format, and its network usage is on the rise. The operator network remains the primary channel for most invoices, accommodating both Peppol and Svefaktura formats. Svefaktura is particularly commonly used among businesses that have used electronic invoicing before the Peppol mandate.

Voluntary adoption for private sector (B2B) transactions

While e-invoicing is not mandatory between businesses (B2B transactions), many companies have voluntarily adopted it due to its efficiency, cost savings, and digital transformation benefits. Businesses can agree on e-invoicing formats based on mutual agreements, with Peppol BIS and Svefaktura being the most common choices.

Voluntary adoption for consumer invoicing (B2C)

Despite not being mandatory, B2C e-invoicing is becoming more popular in Sweden due to its convenience and efficiency for both businesses and consumers. It's possible for consumers to receive electronic invoices through their online banking services or digital mail applications. 

Sweden is planning to implement a 'Yes to All' register ('Ja tack till e-faktura') in 2025, which will allow consumers to express their preference to receive all invoices as electronic invoices. By opting into this register via their online banking services, consumers provide a one-time consent to receive future invoices from participating companies as e-invoices without needing to approve each one individually.

Tax and compliance considerations

E-invoicing in Sweden must comply with Swedish VAT laws and the record-keeping requirements set by the Swedish Tax Agency (Skatteverket). Businesses should ensure that electronic invoices include all necessary details, such as VAT numbers, invoice reference numbers, and applicable tax rates.

Additionally, companies must adhere to document retention laws, requiring that all invoices (electronic or paper-based) be archived for seven years. The storage method must ensure authenticity, integrity, and accessibility throughout the retention period.

Conclusion

E-invoicing is a crucial part of Sweden’s digital transformation strategy, particularly in the public sector. Businesses engaging with government agencies must comply with Peppol BIS Billing 3.0, while private sector companies are encouraged to adopt e-invoicing for efficiency and cost savings. By ensuring compliance with Swedish VAT laws and archiving requirements, companies can streamline their invoicing processes and enhance financial transparency.

Maventa’s e-invoicing solutions make invoicing effortless: you can connect seamlessly to Peppol and local networks to expand your system’s reach. With just one integration, you can offer the best invoicing experience in the market for your customers.