Sweden requires e-invoices for public procurement. Since 1 April 2019, suppliers must send invoices that follow the European standard EN 16931 to contracting authorities and entities, above and below the EU thresholds, including direct awards. The format is Peppol BIS Billing 3.0 over the Peppol network. Between businesses there is no obligation; a government inquiry reports by 30 November 2027.
This page summarises the European Commission's country sheet for Sweden, checked on 5 November 2026. It is not tax advice; your redovisningskonsult can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Send EN 16931 e-invoices to public bodies | Suppliers to contracting authorities and entities, all public procurement including direct awards | 1 April 2019 | Peppol | in force (Act 2018:1277) | European Commission |
| Receive and process EN 16931 e-invoices | Contracting authorities and entities | 1 April 2019 | Peppol, with mandatory SMP registration | in force | European Commission |
| Issue e-invoices to businesses or consumers | Businesses | none | by agreement | no obligation; under inquiry (Dir. 2026:9) | European Commission |
| E-invoicing and reporting for intra-EU B2B sales | VAT-registered businesses | 1 July 2030 | under the EU's VAT in the Digital Age rules | EU law | European Commission |
Sweden has no real-time reporting system for invoices (European Commission).
How are e-invoices sent to public bodies?
There is no central platform. Sweden uses the decentralised Peppol four-corner model: you send through your own Peppol service provider, and every contracting authority and publicly owned company covered by the procurement laws must be registered in the Peppol SMP. The National Agency for Public Procurement is Sweden's Peppol Authority (European Commission).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Peppol BIS Billing 3.0 | public procurement | Sweden's CIUS of EN 16931, with no national adaptations |
| Svefaktura | older invoices | earlier Swedish UBL format; SFTI withdrew version 1.0 on 1 April 2021 |
| SIE | exchange of accounting data between programs | an accounting file, not an invoice; the de facto standard since 1992, according to SIE-Gruppen |
What can Klarbon do with Swedish invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a Peppol BIS invoice | open a Peppol invoice, free | Svefaktura and SIE are not supported |
| Check a Peppol BIS file before sending it | check an e-invoice | |
| Turn another e-invoice, such as CII or Factur-X, into a Peppol BIS file | convert an e-invoice, one credit | your Peppol provider sends it |
Klarbon is not a Peppol access point and does not send invoices.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Sweden | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Sweden?
For invoices to public bodies, yes. Since 1 April 2019, the Act on electronic invoicing in public procurement (2018:1277) requires suppliers to send EN 16931 e-invoices to contracting authorities and entities, for all public procurement including direct awards. Between businesses there is no obligation.
Is Sweden planning mandatory B2B e-invoicing?
A government inquiry (Dir. 2026:9) is assessing whether e-invoicing and digital reporting should be required for domestic B2B transactions. It reports to the government by 30 November 2027. No obligation has been decided.
Which format do Swedish public bodies use?
Peppol BIS Billing 3.0, without national adaptations. Public bodies are reached over the Peppol network through a service provider.
What is Svefaktura?
Svefaktura is an older Swedish UBL-based invoice format. SFTI withdrew Svefaktura 1.0 on 1 April 2021 and replaced it with Peppol BIS Billing 3, the format required for public procurement today.