Schweden
Proposed B2B mandate
In comparison to other countries, Sweden’s intent to drive e-invoicing in the country has been somewhat muted- but this appears to be changing. In light of the VAT in the Digital Age (ViDA) proposal, the next few months is expected to be intriguing period as we await individual country responses to the demands imposed by the proposal.
The proposal will compel Member States to review their fiscal procedures. The Swedish Agency for Digital Government (DIGG) are now promoting mandatory B2B e-invoicing in Sweden and, in collaboration with the Swedish tax agency has requested that the government delve further into analysing the potential for B2B e-invoicing to commence in the country.
The timing cannot be considered coincidental, given the recent publication of the proposal. Under current ViDA plans, cross-border e-invoicing will become mandatory in January 2028, and, as a result, Sweden is proposing to review its own domestic e-invoicing framework to ensure that the two are aligned for greater consistency.
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