Regulatory updates - Sweden
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
SFTI continues to phase out standards in favor of Peppol BIS
The EDIFACT-based standard SFTI ESAP 6 will be discontinued from Sweden’s Single Face to Industry’s (SFTI) list of recommendations concerning purchase orders when engaging with the public sector from 1 July 2025.
Swedish Trafikverket requires digital environmental data reporting for procurement in the transport sector
Since 15 March 2024, the Swedish Transport Administration (Trafikverket) has required their contracted suppliers to report environmental data using e-delivery notes.
Sweden takes closer steps towards mandatory e-invoicing
The Agency of Digital Government (DIGG), along with The Swedish Companies Registration Office (Bolagsverket) and the Tax Agency (Skatteverket), have submitted a formal request to the Swedish government to investigate the conditions for adopting mandatory e-invoicing in the B2B and G2B sectors.
Sweden is evaluating options for digitalizing VAT-related processes
Sweden is evaluating the developments within e-invoicing and transaction-based reporting space, formulating crucial questions for future goals.
DIGG introduces new regulations for public authorities
The Swedish Agency for Digital Government (DIGG) has announced the rules that apply to public agencies on electronic procurement, including its electronic information exchange and common standards. They have entered into force on 1 March 2021.
SFTI phases out older standards in favour of Peppol BIS Billing 3.0
As part of an initiative to push forward with a global standard for e-invoicing, SFTI will phase out Svefaktura and other standards in favour of Peppol BIS Billing 3.0.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Peppol
– B2B: Post-audit
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: no explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– Movable property: 7 years
– Immovable property: 7 years. 17 years if the adjustment scheme is used.
Archiving Abroad:
Allowed under conditions