B2B e-invoicing is voluntary in Sweden. A government inquiry into a B2B mandate was set up on 5 February 2026, with its report due by 30 November 2027. B2G has applied since 2019, and since July 2025 only with Peppol BIS 3.
| Size band | Receive since | Issue from |
|---|---|---|
| All businesses (no turnover threshold) | No mandate today | no date yet proposed Source: fiskaly · undated · verified 15 Oct 2026 · secondary unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items |
Verified:
Scope: No B2B receiving obligation
Possible B2B e-invoicing mandate under government inquiry (set up 5 Feb 2026)
The inquiry report is due by 30 Nov 2027.
Small-business regime: Not applicable (no B2B mandate)
Must receive e-invoices: no · Must issue e-invoices: no
No B2B obligation applies. The research does not describe a Swedish small-business VAT regime.
Post-audit (decentralised, no clearance)
Platform: None for B2B; Peppol authority is the Swedish National Agency for Public Procurement
Post-audit model; B2B e-invoicing is voluntary.
| Format | Syntax | Version | Must be accepted | Notes |
|---|---|---|---|---|
| Peppol BIS Billing 3.0 | UBL 2.1 | 3.0 | no | The only format accepted for B2G since July 2025. Source: fiskaly · undated · verified 15 Oct 2026 · secondary |
| Channel | Kind | Required | Notes |
|---|---|---|---|
| Peppol | Peppol | no | Required for B2G since July 2025; voluntary in B2B. |
No accreditation · Required: no
No B2B mandate in force and therefore no vendor accreditation. Source: fiskaly · undated · verified 15 Oct 2026 · secondary
Receiving duty: No mandate today none Source: fiskaly · undated · verified 15 Oct 2026 · secondary
Public-sector e-invoicing since law Source: fiskaly · undated · verified 15 Oct 2026 · secondary
Peppol
Formats: Peppol BIS Billing 3.0
Peppol BIS 3 only since July 2025.
Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.
Retention period: 7 years Source: Sveriges riksdag · 1 Jul 2024 · verified 16 Oct 2026 · official
The period starts: Through the 7th year after the end of the calendar year in which the financial year ended
Fortnox · Visma eEkonomi (Spiris) · Bokio · Björn Lundén
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Check my obligationsWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.