The introduction of e-invoicing in Sweden

Similar to what is happening in other EU countries, as part of the Digital Age initiative by the European Commission, the Swedish Tax Agency (Skatteverket) has initiated a study of how digitalizing VAT processes can bring benefits to both tax authorities and businesses. One of the fields was introducing e-invoicing in Sweden, which is currently in the implementation phase.

More precisely, The Agency of Digital Government (DIGG), along with the Swedish Companies Registration Office (Bolagsverket) and the Tax Agency (Skatteverket), has submitted a formal request to the Swedish government to investigate the conditions for adopting mandatory e-invoicing in the B2B and G2B sectors. It is important to state that there are no clear timelines yet for Sweden to impose the e-invoicing obligation. According to the proposal, the investigation should be completed as soon as possible.