Regulatory updates - Sweden

The planned transfer of Peppol-related responsibilities to Upphandlingsmyndigheten comes amid broader structural changes, including the planned merger of Digg and Post- och Telestyrelsen (the Post and Telecom Authority) into a new digitalization agency.

Digg has recently outlined the financial and personnel implications of transferring e-commerce and Peppol-related functions to Upphandlingsmyndigheten.

The transfer is scheduled to take effect on July 1, 2026.

The decision mandates the commissioner to examine the following:

• Which constitutional amendments are needed to implement the EU ViDA Directive in Swedish law with respect to digital reporting based on e-invoicing for cross-border B2B transactions
• Whether e-invoicing and digital reporting should also be introduced for domestic transactions
• The Swedish Tax Agency's ability to use the collected information

The commissioner is expected to conclude the inquiry by submitting the necessary legislative proposals.

The appointment follows a request for a national inquiry from the Swedish Business and Industry Tax Delegation (Näringslivsskattedelegationen, NSD) in July 2025. Now, the first formal step is taken toward establishing Sweden’s legal framework for upcoming e-invoicing and reporting obligations.

The merger, planned to be completed by January 1, 2027, will establish a new digitalization agency in Sweden. Digg will cease to exist as a standalone authority, and its current functions will be incorporated into PTS.

As Digg currently acts as Sweden’s Peppol Authority, the merged organization is expected to assume this responsibility moving forward.

Among other responsibilities, the Peppol Authority represents Sweden’s national interests in development of the Peppol framework, including oversight of service providers and coordination with other agencies.