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Last update: 2024, March 15
B2G E-Invoicing
Mandatory for all B2G transactions since 2019.
There is no central platform: the use of the Peppol network and the Peppol BIS 3.0 format is highly recommended but legacy formats are still allowed.
B2B E-Invoicing
Not mandatory yet.
E-invoicing for B2B transactions is widespread, very often using the local Svefaktura format.
What the Law Says
B2G E-Invoicing
E-invoicing has started a long time ago in Sweden and in the Nordics in general, with a first partial B2G mandate in 2008: all invoices sent to central public administrations had to be electronic.
The mandate was then extended to all public entities and to all B2G transactions in 2019.
There is no central platform. Instead the mandate states that all invoices must comply with the European Norm (EN) 16931, and the official recommendation is to use the Peppol network and the Peppol BIS 3.0 format. However, due to the long history of e-invoicing in Sweden, legacy formats such as Svefaktura are also still allowed, and not all Swedish public administrations are Peppol-ready yet.
Invoices must be archived for 7 years.
B2B E-Invoicing
There is currently no B2B e-invoicing mandate in Sweden, but following what is happening throughout Europe, there are talks to implement one in the coming years.
And while not mandatory, e-invoicing is widely used in Sweden for B2B transactions. The local format “Svefaktura” is widespread but more and more businesses also implement Peppol as it is the official recommendation. Many also rely on well-established service providers networks.
In the end, businesses have the choice and can transmit invoices in the following ways:
- Paper-based invoices
- PDF invoices with e-signature or complete audit trail
- EDI
Invoices must be archived for 7 years.
Timeline
B2G E-Invoicing - Partial Mandate
B2G e-invoicing became mandatory for all suppliers of central public administrations as early as 2008.
B2G E-Invoicing - Full Mandate
E-invoicing becomes mandatory for all B2G transactions with all public entities.
Peppol Recommended
The Swedish government recommends to use the Peppol network and the EN16931-compliant Peppol BIS 3.0 invoice format for all transactions.
Legacy formats remain allowed but strongly discouraged.
Legacy formats remain allowed but strongly discouraged.
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Resources
Public entity supervising e-invoicing in Sweden
Resources on Peppol published by DIGG
Public entity promoting digital & standardized e-procurement in Sweden
Official directory of worldwide Peppol-ready businesses
Entire set of official Peppol BIS 3.0 specifications
Technical Details
E-invoicing via Peppol
E-invoicing in Sweden relies on the Peppol network, as promoted by the DIGG.
The DIGG officially recommends the use of the Peppol Online Directory to find if a company or a public administration is connected to the Peppol network. The online directory will also provide the company’s business identifier (usually: the GLN or the intra-community VAT number) and what document types & format(s) it accepts.
The e-invoice must be formatted using the standard “Peppol BIS 3.0” format, following the official technical specifications.
Other methods
Peppol is the recommended e-invoicing method in Sweden, but is not the only solution allowed.
As long as there is a mutual agreement between the sender and the receiver, companies are free to opt for any invoicing solution they prefer, as there is no official e-invoicing mandate in Sweden.
Consequently, invoices sent on paper, PDF (with an e-signature or a business audit trail) or using EDI are also possible options.
Resources
Public entity supervising e-invoicing in Sweden
Resources on Peppol published by DIGG
Public entity promoting digital & standardized e-procurement in Sweden
Official directory of worldwide Peppol-ready businesses
Entire set of official Peppol BIS 3.0 specifications
The Invoicing Hub Word
Sweden and all the Nordics countries have been pioneers of e-invoicing in Europe and even in the world. E-invoicing even became mandatory for all B2G transactions with central public administrations as early as 2008, so a good 10 to 15 years before the rest of Europe!
Despite this colossal head start, Sweden never moved on to the next step so as to make e-invoicing mandatory for all B2B transactions, but this will probably happen in the coming years.
Still, e-invoicing adoption in the B2B sphere is important, although many of those early adopters implemented invoice formats that are progressively becoming obsolete. Upgrading those will require some work in order to implement more contemporary solutions, such as Peppol that Sweden is intensively recommanding.
All in all, Sweden is a mature country in terms of e-invoicing, but with important milestones and projects ahead.
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