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Sweden E-invoicing & Digital Reporting Guide

E-InvoicingDigital Reporting

Sweden Electronic Invoicing and Digital Reporting Requirements

Overview
Indirect tax control regimePost audit
E-Invoicing/CTC ModelB2G e-invoicing
Obligation statusLive
Governing entityAgency for Digital Government (DIGG)
Infrastructure/platformThere is no specific mandatory infrastructure/platform. All public recipients must be connected to Peppol.
Peppol connectivityYes
Scope
TaxpayersAll taxpayers established in and outside Sweden selling to public authorities
Domestic TransactionsB2G
Cross-border TransactionsB2G - Foreign companies selling to Swedish public authorities
DocumentsInvoices, Credit notes, Orders
Supplier-side requirements (AR)
Format(s) while sending to the platformStructured formats only, PEPPOL BIS 3.0 (recommended)
Format for exchange with buyer/recipientB2G: As above, B2B: Any, to be agreed by trading partners
eSignature/SealNot required
Buyer-side requirements (AP)
Receiving document in electronic formatMandatory for Public entities and suppliers to public entities
Validation requiredNo
Acknowledgement of receiptVoluntary
Response to the document received (Accept or reject)Voluntary
Storage
Archiving AbroadAllowed with conditions
Archiving Period7 years

Questions About E-Invoicing in Sweden?

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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))

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.

Questions About E-Invoicing in Sweden?

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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

See how Fonoa can help

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Learn how Fonoa automates your tax and compliance workflows for greater control and scale

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