In Sweden, e-invoicing has been mandated by law for all public sector entities since April 1, 2019. This requirement applies to both central and sub-central authorities and covers public procurement contracts above and below EU thresholds, including direct procurement. Suppliers to the public sector must issue invoices compliant with the European standard (EN 16931).
Sweden primarily relies on the Peppol network for e-invoicing, enabling seamless communication between suppliers and public entities. While legacy e-procurement systems, such as those based on EDIFACT, are still supported, Peppol is the recommended standard. Suppliers use solution providers or Peppol access points to submit e-invoices, which are received and processed electronically by public entities via the Peppol infrastructure or legacy systems. Invoices are validated and processed without requiring electronic signatures.
At the sub-central level, e-invoicing is widely implemented, although older formats, such as Svefaktura, are still in use by some entities. The transition to Peppol BIS Billing 3 is ongoing, with the aim of achieving full compliance across all levels of the public sector.
Sweden does not operate a centralized system to monitor e-invoicing implementation. Instead, various tools and systems are used for tracking progress. The SFTI (Single Face To Industry) organization plays a crucial role in guiding and supporting public entities and suppliers in adopting e-invoicing standards, particularly Peppol.
As part of broader digitalization efforts, the Swedish government is exploring initiatives to extend e-invoicing mandates to B2B transactions and enhance VAT reporting through digital means. Although no timeline has been set, these initiatives align with the EU’s overall move toward the digitalization of VAT reporting and transaction controls.
