Sweden e-invoicing rules for software teams

The law in force covers public procurement

The Swedish e-invoicing rule that is in force today is SFS 2018:1277, the Act on electronic invoices as a result of public procurement (lag om elektroniska fakturor till följd av offentlig upphandling). It entered into force on 1 April 2019. It applies to procurements under four Swedish procurement laws, including the Public Procurement Act (2016:1145).

What suppliers must do

Under the act, an invoice a supplier issues to a contracting authority or entity must be electronic and sent in a structured electronic format. The format must meet the European standard for electronic invoicing that the European Commission references in the Official Journal of the EU. Supplier and buyer may agree in writing to use a different standard.

A PDF attached to an email does not meet the structured-format requirement.

What contracting authorities must do

Contracting authorities and entities must receive and process invoices in the European standard. If a supplier does not comply, a designated authority may order compliance, and the order can carry a fine.

The act does not apply where electronic invoicing would risk disclosing classified information or harm security-sensitive activities.

What the act does not set

The act sets rules for invoices under public procurement. Its scope does not set a general rule for business-to-business invoices. Check Skatteverket before you design for any private-sector Swedish e-invoicing requirement, because the current status could not be confirmed from a primary source.

What to build

• If you sell to Swedish public bodies, produce a structured electronic invoice in the European standard, with the required data.
• Keep the written agreement if you use a different standard with a specific buyer.
• Build the receiving side for buyers who must send you structured invoices.

Next step

Read the developer documentation to scope a Swedish public-sector integration.