Email Invoice for Sweden

E-invoicing in Sweden is mandatory for all transactions with the public sector, a requirement that has significantly shaped the country's digital invoicing landscape. Since April 1, 2019, all suppliers to Swedish public sector entities, including central government agencies, municipalities, and regions, are legally required to issue electronic invoices. This mandate is enshrined in the Act on Electronic Invoicing in Public Procurement (Lag 2018:1277), which implements the EU Directive 2014/55/EU on electronic invoicing in public procurement. Public sector contracting authorities, in turn, must be capable of receiving and processing these structured e-invoices.

For business-to-business (B2B) and business-to-consumer (B2C) transactions, e-invoicing is currently not mandatory in Sweden. However, the use of e-invoicing in the private sector is widespread and growing due to its efficiency benefits. The Swedish Tax Agency (Skatteverket) and the Agency for Digital Government (DIGG) are the primary regulatory bodies overseeing e-invoicing compliance. DIGG, specifically, acts as the Swedish Peppol Authority. Non-compliance with the public sector mandate can lead to penalties imposed by DIGG. Discussions are also underway to potentially extend mandatory e-invoicing to B2B transactions in the future, aligning with the EU's VAT in the Digital Age (ViDA) proposal, with potential implementation around 2030.

Navigating the technical specifications of e-invoice formats in Sweden can seem complex, but focusing on the primary standards provides clarity. The cornerstone for e-invoicing in the Swedish public sector is the Peppol BIS Billing 3.0 format. This format is compliant with the European Standard EN 16931, ensuring interoperability across EU member states. All public bodies in Sweden are required to be registered with Peppol and capable of receiving invoices in this format.

Historically, the Svefaktura format, an XML-based national standard, has been widely used in Sweden. While still prevalent, particularly in B2B transactions, Svefaktura is no longer recommended by SFTI (Single Face To Industry) since April 1, 2021, with a strong recommendation for companies to transition to the Peppol network. Furthermore, older formats like Svefaktura and SFTI ESAP 6 Fulltextfaktura will be disallowed for B2G transactions from July 1, 2025.

The Universal Business Language (UBL) is a foundational XML-based standard for electronic business documents, and Peppol BIS Billing 3.0 is built upon UBL 2.1. This means that by using Peppol BIS Billing 3.0, you are inherently working with a UBL-compatible format. UBL's standardized structure facilitates seamless data exchange between different accounting systems, reducing errors and enhancing efficiency in cross-border transactions.

Creating and sending compliant e-invoices in Sweden, especially for public sector clients, involves a structured approach. Here's a step-by-step guide to ensure your invoices meet the necessary standards:

1. Choose an E-invoicing Solution: You'll need an e-invoicing service provider or software that can generate invoices in the Peppol BIS Billing 3.0 XML format and integrate with the Peppol network. For suppliers with low invoice volumes to public entities, some public bodies or service providers offer free web portals to create and send e-invoices.
2. Create the E-invoice: Populate your invoice with all mandatory information. Swedish VAT invoices (Momsfaktura) must include:
   • Date of invoice ("Fakturadatum")
   • Sequential and unique invoice number ("Fakturanummer")
   • Supplier's VAT registration number ("Momsregistreringsnummer")
   • Supplier's legal name and business address
   • Customer's legal name and business address
   • Customer's VAT registration number (if applicable, e.g., for intra-community supplies)
   • Supplier's corporate identity number (organisationsnummer)
   • Information if the supplier is approved for F-tax (F-skatt)
   • Description of goods or services ("Varornas mängd och art eller tjänsternas omfattning och art"), including quantity and nature
   • For public sector invoices, specific reference numbers such as the purchase order number, buyer reference/cost centre, and contract reference number must be entered in the correct fields.
3. Register with a Peppol Access Point: To send invoices via the Peppol network, your company must register with an accredited Peppol Access Point provider. This provider acts as an intermediary, connecting you to the network.
4. Transmit the E-invoice: Once your invoice is created in the correct format and your company is connected via an Access Point, send the e-invoice through the Peppol network. The system will route the invoice to the recipient's Peppol ID. Sweden operates a decentralized e-invoicing model, meaning there is no single central government platform; instead, transactions occur through interconnected service providers. Digital signatures are not compulsory for e-invoices in Sweden.

Proper archiving and record-keeping are critical for compliance with Swedish regulations, ensuring the authenticity and integrity of your e-invoices over time. In Sweden, all accounting information, including electronic invoices, must be archived for a minimum period of seven years after the end of the calendar year to which they relate. This requirement is stipulated by the Swedish Bookkeeping Act (Bokföringslagen).

To ensure full compliance, e-invoices should be stored in their original electronic format, maintaining their authenticity, integrity, and accessibility throughout the entire retention period. Digital archiving systems are highly recommended as they help maintain sequential invoice numbering, ensure all mandatory fields are completed, and store records digitally, which significantly simplifies potential audits.

Even if you outsource your archiving to an external service provider, your company remains ultimately responsible for the proper conduct of accounting and archiving in accordance with Swedish law. If you choose to store electronic invoices abroad within the EU, it is permissible under certain conditions, provided that the location of storage and any changes are reported to the Swedish Tax Agency, and immediate electronic access to the accounting information can be provided upon request. There is no legal requirement to archive invoices in Swedish or to use electronic signatures for archiving purposes.