Regulatory updates - Sweden

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.

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.