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Sweden Begins E-Invoicing and Digital VAT Initiative: The Swedish Tax Agency (Skatteverket) is currently assessing three different models to comply with the requirements for electronic VAT (DRR) proposed by the European Commission (EC).


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The law on eInvoicing in the public sector became effective as of 1 April 2019. From 1 December 2019, all contracting entities in public sector (central government agencies, municipalities and regions) must be registered in Peppol. In Sweden, the standard which meets the new law’s requirements, is known as Peppol BIS Billing 3.0. 

The Act regarding eInvoicing in public procurement:

  • became effective 1 April 2019;
  • it covers the complete public procurement process, above and below EU threshold and includes direct procurement; 
  • the law makes it mandatory for public sector suppliers to send eInvoices for all contracts signed after 1 April 2019; 
  • public sector must be able to receive and process eInvoices according to the European standard, EN 16931. However, there are some exceptions which includes national security, specific privacy situations, etc.;
  • Digg, the Agency for Digital Government, can impose fines to suppliers that do not comply with the law;
  • the law permits the use of other/older formats, which may be set out in bilateral agreements;
  • Digg has issued accompanying regulation, which mandates all public entities to be registered in Peppol.


E-invoicing in Sweden has been implemented since 2008, when the Swedish National Financial Management Authority (Ekonomistyrningsverket / ESV) made it mandatory for Swedish central government suppliers. The law on e-invoicing in the public sector became effective as of 1 April 2019. From 1 December 2019, all contracting entities in the public sector must be registered in Peppol.


E-invoicing offers numerous benefits, including saving time, eliminating the need to print, add postage to, and post the invoices. It provides better control over invoices, and customers receive invoices faster. As a supplier, when you send an e-invoice, it goes straight into your customer’s accounting software and is automatically registered.


Embrace the digital revolution and consider SPS Commerce as your leading international E-invoicing provider.

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