Sweden
Sweden requires e-invoices in public procurement through a decentralised Peppol network, has no domestic B2B e-invoicing obligation, and is investigating how to implement ViDA digital reporting.
Guide reviewed .
Invoicing and electronic documents
Peppol
The decentralised four-corner network used for public-sector e-invoicing; there is no central platform. All contracting authorities must be registered in Peppol as invoice recipients.
Peppol BIS Billing 3.0, used as Sweden’s CIUS without national extensions · Official source: European Commission · eInvoicing in Sweden
Upphandlingsmyndigheten
The National Agency for Public Procurement took over Digg’s e-commerce and Peppol tasks on 1 July 2026. It is now Sweden’s Peppol Authority and the supervisory authority under the e-invoicing act.
Not applicable · Official source: Upphandlingsmyndigheten · Digg’s e-commerce and Peppol tasks transfer (2026)
SFTI and national formats
Single Face To Industry, a joint public-sector initiative, recommends Peppol for e-procurement documents. The 2022 country profile also lists older formats still in use, Svefaktura and ESAP 6.
Peppol BIS (catalogue, order, invoice); Svefaktura · Official source: OpenPeppol · Sweden country profile (last updated 10 March 2022)
When invoicing a Swedish public buyer, send an EN 16931 invoice through Peppol. Peppol BIS Billing 3.0 is the recommended form. The buyer must be registered as a Peppol invoice recipient. Upphandlingsmyndigheten recommends Peppol over format conversion, because conversion can lose information. See its rules page.
The OpenPeppol country profile dates from 2022 and still names Digg. Since 1 July 2026, Sweden’s Peppol Authority has been Upphandlingsmyndigheten. Watch the outcome of the inquiry under Dir. 2026:9 for any domestic B2B obligation.
Legal guide
B2G · public procurement invoices
MandatoryLag (2018:1277) covers invoices under LOU, LUF, LUFS and LUK, wherever the supplier is established. Contracting authorities must accept both UBL and CII. The act does not apply where e-invoicing would risk revealing classified information or harm security-sensitive activities. Payments in cash or by card are also exempt.
Official source: Upphandlingsmyndigheten · rules for e-commerce and e-invoicingSupervision
Orders backed by a fineThe designated authority may order a supplier to send invoices that meet the European standard. The order can carry a conditional fine and can be appealed to the general administrative court.
Official source: Riksdagen · Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandlingCentral government agencies
Additional rulesUnder Ordinance 2003:770 and MDFFS 2021:1, agencies must offer an invoice supplier portal and be registered in Peppol. Invoicing between agencies must be electronic. Agencies with more than 50 employees must also handle outgoing orders electronically and offer a catalogue and order portal.
Official source: Upphandlingsmyndigheten · rules for e-commerce and e-invoicingB2B · business invoices
No e-invoicing obligation found in the sources reviewedThe European Commission’s factsheet reports no B2B or B2C e-invoicing mandate. The government inquiry under Dir. 2026:9 will assess whether domestic transactions should have e-invoicing and digital reporting. Ordinary VAT invoicing rules apply.
Official source: European Commission · eInvoicing in SwedenE-reporting
Under investigationThe inquiry will propose how to implement digital reporting based on e-invoicing for cross-border B2B transactions under Directive (EU) 2025/516. It will also assess, and if so how far, extending this to domestic transactions.
Official source: Regeringen · committee directive Dir. 2026:9
Timeline
-
E-invoicing act takes effect
Lag (2018:1277) applies to invoices from procurements started on or after this date.
Official source: Riksdagen · Lag (2018:1277) om elektroniska fakturor till följd av offentlig upphandling -
Peppol registration duty
Regulation MDFFS 2019:1 requires contracting authorities to be registered in the Peppol SMP.
Official source: European Commission · eInvoicing in Sweden -
ViDA inquiry appointed
The government publishes committee directive Dir. 2026:9 on modernised VAT handling, including e-invoicing and digital reporting.
Official source: Regeringen · committee directive Dir. 2026:9 -
Peppol Authority moves to Upphandlingsmyndigheten
Digg’s e-commerce and Peppol tasks, including the Peppol Authority role, transfer to the National Agency for Public Procurement.
Official source: Upphandlingsmyndigheten · Digg’s e-commerce and Peppol tasks transfer (2026) - Upcoming at review
Inquiry report due
The deadline for the inquiry’s final report.
Official source: Regeringen · committee directive Dir. 2026:9
Peppol in Sweden
- Directory participants
- 162,562
- Document families
- 17
Peppol Authority: National Agency for Public Procurement (Upphandlingsmyndigheten).
24 certified service providers based in Sweden.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 156,463 participants
- 156,430 participants
- 5,040 participants
- 3,957 participants
- 3,955 participants
- ApplicationResponse1,392 participants
- 1,194 participants
- 1,086 participants
- 947 participants
- CrossIndustryInvoice416 participants
- 157 participants
- Document140 participants
- Reminder140 participants
- unknown140 participants
- 2 participants
- catalogue_wo_response1 participant
- CrossDomainAcknowledgementAndResponse1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 316 | |
| 9 | |
| 25 | |
| 159 | |
| 158 | |
| 44 | |
| 276 | |
| 31 | |
| 57 | |
| 27 | |
| 50 | |
| 123 | |
| 2,749 | |
| 32 | |
| 120 | |
| 29 | |
| 210 | |
| 119 | |
| 365 | |
| 122 | |
| 27 | |
| 156 | |
| 141 | |
| 70 | |
| 102 | |
| 120 | |
| 124 | |
| 351 | |
| 494 | |
| 375 | |
| 391 | |
| 267 | |
| 304 | |
| 549 | |
| 999 | |
| 774 | |
| 718 | |
| 629 | |
| 573 | |
| 686 | |
| 763 | |
| 631 | |
| 700 | |
| 747 | |
| 290 | |
| 397 | |
| 637 | |
| 676 | |
| 715 | |
| 439 | |
| 634 | |
| 759 | |
| 716 | |
| 433 | |
| 556 | |
| 547 | |
| 247 | |
| 521 | |
| 687 | |
| 886 | |
| 2,846 | |
| 1,340 | |
| 1,041 | |
| 2,171 | |
| 1,237 | |
| 19,082 | |
| 5,295 | |
| 852 | |
| 959 | |
| 1,126 | |
| 1,548 | |
| 1,762 | |
| 1,712 | |
| 1,403 | |
| 6,175 | |
| 2,026 | |
| 2,062 | |
| 1,230 | |
| 2,114 | |
| 1,572 | |
| 734 | |
| 792 | |
| 3,717 | |
| 1,901 | |
| 2,103 | |
| 2,078 | |
| 1,946 | |
| 1,566 | |
| 1,860 | |
| 1,786 | |
| 1,342 | |
| 1,852 | |
| 1,971 | |
| 1,133 | |
| 1,819 | |
| 1,425 |
Registration dates in the current Directory snapshot.