PEPPOL IN EUROPE
E-invoicing in Sweden
In Sweden, electronic invoicing to government institutions has been mandatory since 2008.
Since 2019, this obligation has been extended to the entire public sector and is handled within the PEPPOL network. In March 2021, the Swedish government went a step further and made B2G procurement mandatory for public entities with more than 50 employees.
In the B2B scope, e-invoicing in the post-audit model is not mandatory, although the introduction of the PEPPOL CTC model is being considered in the future.
However, due to the need to accelerate digital transformation in the private and public sectors, the Swedish government decided to appoint a special entity to conduct research related to the introduction of mandatory e-invoicing in the field of B2B and B2G transactions. With the ViDA project in mind, the Digital Government Agency, together with the Swedish Companies Registration Office (Bolagsverket) and the Swedish Tax Agency (Skatteverket), has formally requested the Swedish government to investigate the feasibility of mandatory invoicing in both B2B and B2G segments.
The Swedish Customs Authority (Tullverket) adopts the Pep-pol BIS Billing 3 format starting March 1, 2025. The Peppol invoices will replace the current format, and customers who have been receiving invoices via EDI need to connect to the Peppol Network and register their Peppol ID with the customs authority.
On July 3, 2025, the Tax Delegation of the Confederation of Swedish Enterprise (Näringslivsskattedelegationen, NSD) submitted a formal request to the Swedish Ministry of Finance, calling for a public inquiry into how e-invoicing and digital reporting should be implemented domestically.
In parallel, the Swedish Tax Agency (Skatteverket) has launched an online survey to gather input from businesses on their perspectives toward e-invoicing. The survey, available throughout June and July 2025, reflects a commitment to inclusivity and transparency as Sweden prepares for its digital VAT transformation.
