With the adoption of the EU ViDA (VAT in the Digital Age) Directive, Sweden, like all other EU member states, will have to implement e-invoicing and e-reporting obligations for intra-community transactions by July 2030.
However, Sweden, having one of the lowest VAT gaps in Europe, has always been reluctant to implement such obligations for domestic transactions. In addition, although there is currently no obligation, B2B e-invoicing in Sweden is already widespread.
On July 2025, the NSD (the Swedish Business and Industry Tax Delegation) requested a national inquiry [↗︎] on e-invoicing implementation, notably to determine:
- Should domestic e-invoicing be implemented?
- Should VAT-exempted transactions be concerned?
- What technical requirements to implement?
- What penalties to be applied in case of non-compliance?
Further to this request, on February 5th, 2026, the Swedish Ministry of Finance appointed a commissioner [↗︎] to analyse and review e-invoicing and e-reporting options. The commissioner must submit its conclusions and recommendations no later than November 30th, 2027 on the questions raised by the NSD along with examining:
- What amendments are needed to implement ViDA?
- How the Swedish Tax Agency could use the data collected?
Other European countries are running similar consultations, such as the United Kingdom in 2025 and The Netherlands currently. However, at this stage, there is still no indication that Sweden will implement domestic e-invoicing along with ViDA standard obligation.
