Regulatory updates - Sweden
Compliance Alert - Temporary VAT Reduction on Foodstuffs Effective April 1, 2026
The Swedish Parliament has approved the temporary reduction of the VAT rate on foodstuffs from 12% to 6% effective April 1, 2026 until December 31, 2027.
Upphandlingsmyndigheten set to assume Peppol-related responsibilities
As part of a broader government restructuring that includes the planned discontinuation of Digg (the Agency for Digital Government) as a standalone authority, Peppol-related responsibilities are expected to be transferred to Upphandlingsmyndigheten (the National Agency for Public Procurement).
The Swedish Ministry of Finance launches e-invoicing inquiry
On February 5, 2026, the Swedish Ministry of Finance announced the appointment of a commissioner (särskild utredare) to examine how the upcoming VAT in the Digital Age (ViDA) requirements should be implemented in Swedish law. The commissioner will also assess whether Sweden should impose domestic e-invoicing and reporting requirements. The findings will be presented no later than November 30, 2027.
Country Specifications
E-Invoicing/CTC Model:
B2G: Peppol B2B: Post-Audit
Mandatory Infrastructure:
- B2G: Peppol - B2B: N/A
Mandatory Format:
- B2G: Peppol BIS - B2B: N/A
Mandatory for Issuing:
- B2G: Suppliers to all contracting authorities - B2B: no explicit requirements
Mandatory for Receiving:
- B2G: All contracting authorities - B2B: Buyer's consent required
eSignature:
Not Required
Archiving Period:
7 years. -Immovable property: 7 years, 17 years if the adjustment scheme is used -Capital goods: 7 years, 12 years if the adjustment scheme is used
Archiving Abroad:
Allowed under conditions
