2025 Sweden (2025 eInvoicing Country Sheet)

Summary 

• B2G mandate: No Business-to-Government (B2G) eInvoicing mandate exists, but since 1 November 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[2], as mandated by The Act on electronic invoicing in public procurement (2018:1277), which transposes Directive 2014/55/EU. Businesses supplying goods or services to public authorities are encouraged to issue structured eInvoices compliant with the European standard EN 16931[3], because this guarantees that public authorities must accept these eInvoices.
• B2B and B2C mandates: There are no current business-to-business (B2B) or business-to-consumer (B2C) eInvoicing mandates. It is optional, contingent on mutual business agreements.
• eInvoicing standard: The European eInvoicing standard EN 16931 has been adopted in Sweden by public authorities. All public contracting authorities in Sweden are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds [4]. Private suppliers are not legally required to issue eInvoices under EN 16931.
• Operating model for B2G eInvoicing: Sweden does not operate a centralised eInvoicing platform. Instead, access points are managed by solution providers on behalf of public sector entities.
• Use of CIUS and Extensions: Sweden uses Peppol BIS Billing 3.0 as the Core Invoice Usage Specification (CIUS). No national-specific adaptations are applied; Sweden implements the standard specification directly from OpenPeppol and plays an active role in its development.
• Real-time reporting system: No real-time reporting system for eInvoicing is available. 
• Monitoring mechanism: Sweden has no mechanism to monitor eInvoicing developments.

Highlights 

 Currently, no highlight has been shared.

Legislation 

B2G 

No Business-to-Government (B2G) eInvoicing mandate exists, but since 1 November 2019, all public sector entities are required to receive and process structured eInvoices compliant with the European standard (EN 16931)[5], as mandated by Act on electronic invoicing in public procurement (Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling), which transposes Directive 2014/55/EU. This rule applies when public authorities pay suppliers for goods or services provided through formal procurement contracts above the thresholds provided in the Public Procurement Directives[6]. 

B2B 

There is no business-to-business (B2B) eInvoicing mandate.  

B2C  

There is no business-to-consumer (B2C) eInvoicing mandate.  

Status on the implementation of the European eInvoicing standard 

​In Sweden, the European eInvoicing standard EN 16931 is fully implemented through the adoption of the Peppol BIS Billing 3.0 format. This standard is utilised across all public procurement transactions, including those below EU thresholds, as mandated by the Act on Electronic Invoicing in Public Procurement, which came into force on 1 April 2019.​

Operating model for eInvoicing 

Solution providers, on behalf of public sector organisations, operate the access point to receive eInvoices from economic operators. For the central government, the Legal, Financial and Administrative Services Agency manages framework agreements for the provision of a common infrastructure for central government organisations. 

Several platforms are in use by the public sector. In Sweden, the solutions used are based on the recommendations by Single Face To Industry (SFTI) regarding standards for both messages and other infrastructure. SFTI recommends Peppol for the Swedish public sector and its suppliers. For more information on SFTI, please read the section on ‘additional information’.

Use of Core Invoicing Usage Specifications (CIUS) at national level  

In Sweden, the European eInvoicing standard is implemented using Peppol and efforts are being made to increase the use of its compliant CIUS, the Peppol BIS Billing 3. Sweden plays an active role in OpenPeppol where support for the implementation of the EN is considered. The Peppol specification is used as-is without any national blends. For more info on Peppol see here.

VAT Real-time reporting system

Currently, there is no real-time reporting system in Sweden.

Monitoring mechanism

Sweden has no mechanism to monitor eInvoicing developments.

Next steps 

Currently, no next step has been shared.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en  [2] The European Standard on eInvoicing (EN 16931) defines a common format and data model for electronic invoices, ensuring they are structured, machine-readable, and compatible across EU systems. [3] Ibid.2 [4] Ibid.1 [5] Ibid.2 [6] Ibid.1

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Last updated:  Jul 09, 2025 17:10