Sweden has required suppliers to send EN 16931 e-invoices to public buyers since 1 April 2019 under lag (2018:1277), supervised by Upphandlingsmyndigheten since 1 July 2026. B2B stays voluntary while inquiry Fi 2026:03 assesses a domestic mandate. Timeline, legal basis, scope, Peppol BIS Billing 3, Peppol IDs, retention and conditional fines.
How can OCR numbers help with reconciliation in Sweden and how you can generate them. Learn what OCR numbers are, why they're important, and how to generate them for your business transactions in Sweden.
Learn about VAT (moms) rules in Sweden for businesses — the 25%, 12% and 6% rates including the temporary 6% food rate that returns to 12% on 1 January 2028, the SEK 120,000 registration threshold and the nil threshold for businesses established outside the EU, filing bands and deadlines, invoice rules with Skatteverket's own specimen, and B2G e-invoicing under Upphandlingsmyndigheten from 1 July 2026.