- Legislative Framework: The law on e-invoicing in the public sector took effect on April 1, 2019, mandating all public sector contracting entities to register in the Peppol network and use the Peppol BIS Billing 3 standard for processing e-invoices.
- Mandatory Requirements: Public sector suppliers must submit e-invoices for all contracts signed after April 1, 2019. Public contracting authorities are required to receive and process these e-invoices in accordance with European standards, with some exceptions for national security and privacy.
- Implementation and Compliance: Although there is no central platform for e-invoicing, Peppol is the preferred solution for public sector transactions. The Swedish Agency for Digital Government (Digg) oversees compliance, with the authority to impose fines on suppliers who fail to adhere to the e-invoicing mandates.
- Future Developments: In February 2023, Digg, alongside other agencies, requested a government evaluation of extending mandatory e-invoicing to B2B transactions, focusing on its relevance in the evolving EU regulatory landscape for VAT.
- Digital Reporting and Environmental Standards: The Swedish Tax Agency is exploring digital reporting solutions for VAT, supporting the move towards mandatory e-invoicing for domestic transactions. Additionally, certain contracts over 50 million SEK will require digital reporting of environmental data using the Peppol Advanced Despatch Advice standard starting from March 2024.
Source ec.europa.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
