Independiente.
·
Global.
·
Práctico.
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← All mandates
SE
Sweden e-invoicing
EU · Peppol (B2G) → ViDA
B2G has run over Peppol since 2019; a domestic B2B mandate is under study, with ViDA the main driver.
Planning
Applies to
B2G
July 1, 2030
Next phase deadline
ViDA intra-EU B2B from 1 Jul 2030
Does this apply to me?
Two questions. The fixed-establishment rule is where most foreign businesses get it wrong.
Is your business established in Sweden (registered office, branch or fixed establishment)?
Do you make intra-EU B2B supplies involving Sweden?
Sweden: likely outside the issuing mandate — watch e-reporting / cross-border
No issuing obligation and no e-reporting exist for anyone in Sweden today; only suppliers to public bodies must issue EN 16931 e-invoices (B2G, since 2019). Watch the inquiry report due 30 Nov 2027 and the 2030 ViDA date.
Not in scope for Sweden
With no establishment and no registration or trade in Sweden, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Sweden.
Sweden: no domestic mandate yet — ViDA applies from July 2030
Sweden has no confirmed domestic B2B mandate, but ViDA makes structured e-invoicing and digital reporting mandatory for intra-EU B2B from 1 July 2030. Build EN 16931 / Peppol capability now.
No e-invoicing mandate applies in Sweden today
No domestic B2B e-invoicing mandate applies in Sweden (B2G has required it since 2019). Watch the inquiry report due 30 Nov 2027 and the 2030 ViDA date.
Phases & who's affected when
A single date hides the rollout. Here's the full sequence.
1 April 2019
B2G e-invoicing
Lag (2018:1277): suppliers to contracting authorities must issue EN 16931 e-invoices (Peppol BIS Billing 3).
Done
30 November 2027
Government inquiry (dir. 2026:9)
Report on ViDA transposition and whether to mandate e-invoicing and digital reporting for domestic transactions.
Next
1 July 2030
ViDA — intra-EU B2B
Structured e-invoicing and digital reporting become mandatory for intra-EU B2B transactions under ViDA.
Future
The technical facts
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
B2G
Model
Peppol (B2G) → ViDA
Formats
Peppol BIS 3.0
Region
EU
STATUS
Planning
Scope
B2G under lag (2018:1277) – invoices under procurements started on or after 1 April 2019 must be EN 16931 e-invoices (Peppol BIS Billing 3); PDFs do not count; Upphandlingsmyndigheten (Peppol Authority since 1 Jul 2026) can order compliance on pain of a conditional fine. No domestic B2B obligation; the Fi 2026:03 inquiry (special investigator Gabriella Loman, dir. 2026:9) reports by 30 Nov 2027. Skatteverket supports mandatory domestic transaction-based reporting.
Penalties & grace period
No domestic B2B penalty regime yet.
Latest e-invoicing coverage – Sweden
News, guides and rulings tagged for this country.
Read the full Sweden guide
The complete VATabout deep-dive: legislation, platform selection, and reporting detail.
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