The State of E-Invoicing in Sweden: Current Landscape and Future Outlook
Sweden stands out as one of the most advanced European countries in terms of e-invoicing adoption. Although there is currently no legal requirement for private companies to issue electronic invoices in the B2B (business-to-business) space, usage is widespread across both the public and private sectors.
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E-Invoicing in the Private Sector (B2B)
While not legally mandated, e-invoicing in the B2B sector is a common practice among Swedish companies. This trend is driven by operational efficiency as well as advantages in traceability and sustainability.
In February 2023, the Swedish Agency for Digital Government (DIGG), together with the Swedish Companies Registration Office (Bolagsverket) and the Swedish Tax Agency (Skatteverket), submitted a formal request to the government to assess the introduction of an e-invoicing mandate for both B2B and G2B (government-to-business) transactions. This initiative aims to extend the benefits of the B2G model across the entire business ecosystem.
E-invoicing Model in Sweden
Sweden does not have a centralized government platform for electronic invoice issuance. Instead, companies are free to choose among multiple authorized private providers to generate, validate, and transmit electronic documents.
The Peppol network is the most widely used channel for electronic document exchange in Sweden, valued for its high security, efficiency, and international reach.
E-Invoicing in the Public Sector (B2G)
Since 2019, all public sector entities in Sweden have been required to receive only electronic invoices that comply with the national standard derived from European regulations. This adoption follows the guidelines of EU Directive 2014/55/EU, which obliges all Member States to establish common standards for e-invoicing in public procurement. This shift marked a key milestone in the modernization of Sweden’s government administrative processes.
SFTI (Single Face To Industry) is a Swedish initiative aimed at the digitalization and standardization of the e-procurement process. The main goal of SFTI is to promote a fully digital, agile, and interoperable public procurement system.
As of July 1, 2025, the SFTI ESAP 6 standard (based on EDIFACT) will be removed from the list of recommended SFTI formats for purchase order exchange in the public sector. This marks a definitive shift toward the Peppol BIS standards, which are seen as more modern and better aligned with European directives.
Technical Resources
Electronic invoices addressed to government entities must:
- Comply with the Peppol BIS 3 standard, ensuring interoperability across EU countries.
- Be validated via an electronic invoicing system before delivery to the recipient.
- Be transmitted using platforms compatible with the Peppol network.
Trafikverket Requires Digitalization of Environmental Data in the Transport Sector
As of March 15, 2024, the Swedish Transport Administration (Trafikverket) has introduced a new requirement for its contracted suppliers: environmental data must be reported using electronic delivery notes (e-delivery notes).
This requirement is part of the national Environmental, Social, and Governance (ESG) strategy, which seeks to promote digital environmental reporting in public contracts. Trafikverket has taken a key step to enhance traceability, transparency, and efficiency in monitoring the environmental impact of transportation and infrastructure projects.
Initially, the requirement applies to public contracts that meet the following conditions:
- Construction or maintenance projects valued at more than SEK 50 million (approximately EUR 4.3 million).
- Projects involving the use of heavy or oversized vehicles.
- Projects that include large-scale material transport to or from construction sites.
- Activities related to road infrastructure maintenance.
Technical Requirements: BEAst Supply 4.0 and the PEPPOL Network
To comply with this obligation, suppliers must adopt the industry standard BEAst Supply 4.0, widely used in Sweden’s construction sector. Data transmission must utilize the Peppol Advanced Despatch Advice message, ensuring secure and standardized interoperability through the PEPPOL network.
What Data Must Be Reported?
Suppliers must include the following environmental data (among others) in their digital reports:
- Type of fuel used
- Quantity of fuel consumed
- Distance traveled by vehicles
- Details of bulk transport (volume and destination)
Swedish Customs Authority Implements E-Invoicing with Peppol
Starting March 1, 2025, the Swedish Customs Authority (Tullverket) will implement a new e-invoicing system based on the Peppol BIS Billing 3 format. This system covers the management of duties, taxes, and fees and replaces the previous infrastructure.
To continue receiving invoices automatically, customers who previously relied on EDI must take the following steps:
- Connection to the Peppol Network: A Peppol-certified service provider is required to receive e-invoices issued by Tullverket.
- Register a Peppol ID: As of March 3, 2025, customers must register their Peppol identifier via the e-services available on the official customs authority website.
