Sweden to Introduce Peppol-Based Customs Invoicing System from March 2025

March 6, 2025

On March 1, 2025, Swedish Customs will switch to a new customs, tax, and duties invoicing system based on the Peppol format. This format is primarily used for e-invoicing systems across the EU and certain non-EU countries. Swedish Customs' decision to change the invoice data transaction system has several implications.

As the decision was announced on February 20, 2025, all businesses and individuals that receive invoicing data from Swedish Customs must adjust their system to meet new rules and requirements.

Impact of New Invoicing System

Swedish Customs will replace the current XML format with the Peppol format, which means invoices will be more standardized and structured. Those who receive invoice data from Swedish Customs must obtain a Peppol ID if they do not have one and appoint a Peppol operator.

Starting March 1, Swedish Customs will send custom invoices through the Peppol network under the Peppol BIS Billing 3 standard and no longer send data in XML format. Consequently, those who do not adjust to the new format will not be able to receive custom invoice data, thus making it hard for them to comply with customs payment requirements.

Nevertheless, customs invoices will remain available in PDF format, which can be accessed and downloaded from the government's e-services portal. However, the content and the scope of PDF customs invoices will change to align with the data required by the Peppol format. In its announcement of the switch to a new invoicing system, Swedish Customs provided an example of the new PDF customs invoice, with the remark that further changes are possible.

Conclusion

Businesses and individuals engaging in import transactions do not have much time to adjust to the new reporting system. Therefore, it is advisable to seek a reliable Peppol operator to maintain customs invoice communication and fulfill payment obligations.

Furthermore, this also affects the possibility of complying with VAT rules and regulations since the date the customs invoice is issued determines when VAT must be reported to the Swedish Tax Agency.

Source: Swedish Customs Agency

What is changing in Sweden’s customs invoicing system?

Starting March 1, 2025, Swedish Customs will replace the current XML invoicing format with the Peppol format for standardized e-invoicing.

What is Peppol, and why is Sweden adopting it for customs invoicing?

Peppol is a standardized e-invoicing network used across the EU. Sweden is adopting it to enhance efficiency, compliance, and interoperability in customs transactions.

Who needs to adapt to the new Peppol invoicing system?

Businesses and individuals receiving invoices from Swedish Customs must switch to Peppol, obtain a Peppol ID, and appoint a Peppol operator to stay compliant.

What happens if businesses do not switch to Peppol invoicing?

Those who fail to adapt will not receive customs invoice data, making it difficult to comply with customs payments and VAT reporting obligations.

Will PDF invoices still be available under the new system?

Yes, Swedish Customs will continue to provide PDF invoices, but their content and format will change to align with Peppol data requirements.

How does this invoicing change affect VAT compliance in Sweden?

The issue date of the customs invoice determines when VAT must be reported to the Swedish Tax Agency, making compliance with the new system crucial.

VAT Compliance and Reporting

VAT