Within the EU, many different initiatives and directives are underway that affect all member states. As early as 2014, the e-invoice directive was adopted, which means that all contracting authorities and entities within the EU will be able to receive and process electronic invoices in accordance with a common European standard. In Sweden, the directive has been implemented through the Electronic Invoices Act as a result of public procurement.

This means that e-invoicing is mandatory for procurement starting from April 1st, 2019.
Act (2018:1277) on electronic invoices following public procurement

Read more about Digital procurement at the EU Commission.

ViDA (Vat in the Digital Age)

From 2030 onwards, all cross-border transactions between companies within the EU will be reported digitally. The companies will use e-invoicing with a common standard for these transactions.

VIDA (Vat In the Digital Age) is part of the European Commission’s work to modernize the EU’s VAT process and reduce VAT fraud, and it is included in the European Commission’s Action Plan for Fair and Simple Taxation. The EU has decided to introduce the rules of the VIDA initiative.

The government has decided to establish an inquiry to analyze how EU regulations should be implemented in Swedish law. The inquiry will also examine whether electronic invoicing and digital reporting should be introduced for domestic transactions, that is, at the national level. If electronic invoicing and digital reporting are introduced at the national level in Sweden, it will affect invoicing between companies. The inquiry is expected to be completed in November 2027.