E-invoicing in Sweden: Complete Guide

Current E-invoicing Framework in Sweden

Sweden has been an early adopter of electronic invoicing in the public sector and continues to expand its digitalisation agenda in tax administration. While e-invoicing is currently mandatory only in public procurement, ongoing policy discussions and recent government initiatives suggest that broader digital reporting requirements may be introduced in the coming years, particularly in the context of the EU’s VAT in the Digital Age (ViDA) reforms.

This article explains the current e-invoicing framework in Sweden and highlights the latest developments that multinational businesses should monitor.

B2G E-invoicing in Sweden

E-invoicing is mandatory in Sweden for transactions with the public sector. This requirement is set out in the Act on Electronic Invoicing in Public Procurement (2018:1277), which implements EU Directive 2014/55/EU.

Since 1 April 2019, Swedish public sector entities must be able to receive and process structured e-invoices that comply with the European standard EN 16931. Also, suppliers to public authorities must issue invoices in a structured, machine-readable electronic format. PDF and paper invoices are generally not accepted for public procurement transactions. The requirement applies to invoices issued under public procurement contracts above EU thresholds.

Sweden uses a decentralised e-invoicing model and does not operate a central government transmission platform. Instead, invoices are typically exchanged via service providers connected to the Peppol network, using the Peppol BIS Billing 3.0 specification (which implements EN 16931). Older Swedish formats, such as Svefaktura and other SFTI standards, have also been used in public procurement.

B2G e-invoices are exchanged via service providers connected to the Peppol network, such as Marosa.

E-invoices must also meet Swedish VAT invoice content requirements and are generally subject to a seven-year archiving obligation.

The e-invoicing framework is developed and governed by several authorities, including the Swedish Agency for Digital Government (DIGG) and the Swedish Tax Agency (Skatteverket).

B2B E-invoicing in Sweden

Outside public procurement, e-invoicing is not currently mandatory in Sweden. For business-to-business (B2B) and business-to-consumer (B2C) transactions, companies may issue electronic invoices only if both parties agree to the format and transmission method.

Despite the absence of a mandate, e-invoicing adoption in the private sector is increasing due to its benefits, such as operational efficiency and cost reductions, and growing digitalisation requirements among large companies and public contractors.

E-invoicing & ViDA in Sweden

In February 2026, the Swedish Ministry of Finance appointed a commissioner to examine how the EU’s VAT in the Digital Age (ViDA) reforms should be implemented in Sweden.

The inquiry will examine:

• how the future EU digital reporting requirements should be transposed into Swedish legislation, and
• whether Sweden should introduce domestic e-invoicing and transaction reporting requirements.

The commissioner must present the results of the inquiry no later than 30 November 2027. Learn more.

This initiative signals that Sweden is actively assessing whether to move beyond the current public-sector framework and introduce broader digital VAT reporting and mandatory e-invoicing, particularly for domestic transactions.

The 2026 government inquiry on the implementation of ViDA represents an important step in this process.

How Marosa Can Support Peppol E-invoicing in Sweden

Businesses supplying goods or services to the Swedish public sector must be able to issue structured electronic invoices compliant with EN 16931, typically transmitted through the Peppol network. Implementing these requirements can involve technical integration, format compliance, and secure invoice transmission.

Similarly, Peppol e-invoicing is widely used in Sweden’s private sector.

Marosa supports businesses by providing Peppol-based e-invoicing solutions that enable companies to issue and receive compliant electronic invoices in Sweden. Through VATify, MAROSA facilitates the creation and transmission of invoices using the Peppol BIS Billing 3.0 specification, ensuring alignment with Swedish public sector e-invoicing requirements and common B2B standards.

By connecting businesses to the Peppol network via accredited access points, Marosa enables companies to exchange invoices securely with Swedish public authorities and other Peppol participants. This allows suppliers to meet B2G e-invoicing obligations, automate invoice delivery, and streamline invoicing processes when participating in Swedish public procurement.

Marosa supports businesses by providing Peppol-based e-invoicing solutions in Sweden.

Using a Peppol-enabled solution can also help businesses prepare for potential future digital reporting or e-invoicing obligations, as Sweden continues to evaluate further digitalisation of VAT reporting in the context of the EU’s VAT in the Digital Age (ViDA) initiative.

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As a conclusion, Sweden already has a mature e-invoicing framework for public procurement, based on the European e-invoicing standard and the Peppol network. While private-sector e-invoicing remains voluntary, Peppol-based e-invoicing exchange is widespread in Sweden. Additionally, policy developments indicate that the country is actively evaluating broader digital VAT reporting and e-invoicing obligations.