Regulatory updates - Sweden

Submitted on July 3, 2025, the NSD request highlights that while ViDA will set a common EU framework, Member States retain flexibility in several key areas, including: 

• Whether domestic transactions should be reported; 

• The inclusion of VAT-exempt transactions; 

• Technical requirements; 

• Penalties for non-compliance. 

Given the strategic importance of these decisions, the NSD urges the government to assemble a broad panel of experts from the Swedish business community for the inquiry. The request has been submitted to the Swedish Ministry of Finance, and a formal response is pending. 

Separately, the Swedish Tax Agency (Skatteverket) has launched an online survey to gather feedback from businesses on their attitudes toward e-invoicing. The survey is available on the Agency’s website and will remain open throughout June and July 2025. 

The developments underscore the broad proactive engagement throughout Swedish society in preparing for e-invoicing and digital VAT reporting and engaging the business community in shaping the future regulatory landscape. 

The Swedish Customs Authority has announced it is imposing a new invoicing system for invoicing customs, taxes and fees based on the Peppol BIS Billing 3 format. The new system will be implemented by March 1, 2025, replacing the old infrastructure.  

The Swedish Customs Authority’s adoption of the Peppol standards for invoicing marks yet another expansion of the usage of the Peppol Network. Belgium, the United Arab Emirates and France are only a few examples of countries opting for Peppol as part of their electronic invoicing mandates.

Actions to be taken by customers

Customers who previously received invoices via EDI must connect to the Peppol Network and register their Peppol ID with the customs authority to continue receiving invoices automatically. 

• Connect to the Peppol Network: Customers will need to use a Peppol-accredited service provider, such as Pagero, to receive electronic invoices from the Swedish Customs Authority;
• Register the Peppol ID with the customs authority: Customers will need to register their Peppol ID through the e-services on the Customs Authority’s website. This can be done starting March 3, 2025.

However, the customs bills will still be available in PDF format, which can be found in the e-services available on the authority’s website.

The customs authority has contacted concerned customers

During the last week of January, Tullverket sent an e-mail to all customers informing them about the changes.

Sweden’s Single Face to Industry (SFTI) is an initiative in the public e-procurement sector including Municipalities, Regions, the Agency for Digital Administration (Digg), the Chamber of Commerce, and the Procurement Agency working towards a standardized digital procurement process.

Starting 1 July 2025, the EDIFACT-based standard for purchase orders (SFTI ESAP 6) will be removed from the recommended standards list.

For e-commerce with the public sector, SFTI recommends using Peppol BIS e-commerce and the message types listed below:

• Peppol BIS Catalog without response 3
• Peppol BIS Punch Out 3
• Peppol BIS Ordering 3
• Peppol BIS Order Agreement 3
• Peppol BIS Despatch Advice 3
• Peppol BIS Billing 3

As part of promoting the Peppol BIS Catalogue, SFTI offers an Excel template and software to support its use.  More details concerning these tools are provided here.