Sweden Launches Official Inquiry into Mandatory E-Invoicing Implementation

On February 5, 2026, the Swedish Ministry of Finance issued a committee directive, formally initiating an extensive inquiry into the implementation of the EU’s VAT in the Digital Age (ViDA) framework. A designated commissioner has been assigned to examine how Sweden should incorporate these new digital tax rules into the national legislation and to assess whether the country should enforce domestic e-invoicing and reporting mandates.

This legislative review follows a July 2025 formal request from the Swedish Business and Industry Tax Delegation (Näringslivsskattedelegationen, NSD), marking the first concrete step toward establishing Sweden’s legal foundation for future e-invoicing and digital reporting obligations.

Core Objectives of the Inquiry

The directive mandates the investigator to comprehensively evaluate the transition to a digitally integrated VAT ecosystem. The key priorities include:

• Identifying the specific constitutional and legal updates required to transpose the EU ViDA Directive into Swedish law, particularly concerning digital reporting based on e-invoicing for cross-border B2B transactions. It must also ensure proper integration with EU-wide information exchange systems.
• Determining whether mandatory e-invoicing and digital reporting should be expanded beyond cross-border trade to encompass domestic B2B transactions, and defining the appropriate scope for such an extension.
• Evaluating how the Swedish Tax Agency (Skatteverket) can leverage the newly accessible transaction-level data. This includes exploring necessary safeguards, administrative impacts, and potential efficiency gains.
• Producing a comprehensive set of legislative proposals that comply with EU obligations while fostering a fraud-resistant VAT administration.

Reporting Deadline

In March 2025, EU Member States agreed on ViDA measures to improve tax collection, unify reporting systems, and set electronic invoicing as standard. Mandatory digital reporting and e-invoicing for cross-border B2B transactions start July 1, 2030, supported by a central VAT info exchange managed by the European Commission.

To maintain alignment with the EU's 2030 timeline, the special investigator must conclude the inquiry and submit the final legislative recommendations to the government no later than November 30, 2027.

There’s more you should know about e-invoicing in Sweden – learn more about the new and upcoming regulations.