Modell für E-Invoicing
  • B2G: Peppol
  • B2B: Post-Audit
Pflichtformat der Datei:
  • B2G: Peppol BIS
  • B2B: N/A
Anforderungen für B2G:
  • Peppol
Anforderungen für die Archivierung
  • 7 Year Period
Elektronische Unterschrift
  • Nicht erforderlich


Der erfolgreiche Umgang mit steuerrechtlichen Vorgaben weltweit ist ein komplexes und ressourcenintensives Unterfangen. Jedes Land hat spezifische gesetzliche Vorschriften für die elektronische Rechnungsstellung, die sich ständig weiterentwickeln.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Compliance ist kompliziert

Sie wollen mehr darüber erfahren, wie Tungsten Network die Einhaltung gesetzlicher Vorschriften vereinfacht?



  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Revised VAT rates for books and newspapers Sweden has revised the VAT rate for books and newspapers to 6%.   Certain conditions apply, including that the publication cannot be solely or mainly devoted to advertising, and cannot consist mainly of moving images or audible music.   Sweden is a compliant territory for Tungsten and we support all valid VAT rates in the country. 


  • Informationen zu Mandaten
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.    


  • Länder-Updates
Proposal for modernised VAT law As well as reducing VAT gaps, multiple countries deploy new fiscal processes as a means to simplify the VAT process, relieving taxpayers of cumbersome duties. This has also been one of the key objectives of the VAT in the Digital Age (ViDA) proposal, which aims to digitise the VAT process. You can read further about the proposal on our recent post here  Individual countries have a similar motivation for reviewing their fiscal practices- with Sweden being no exception. Sweden is advocating a reform of its VAT law as we know it today, with the specific intention that VAT regulations can be better assimilated by taxpayers and understood more easily. The overhaul would also ensure better alignment with content in EU VAT Directive.   The changes are extensive, but a notable change is the proposal of VAT exemptions on internal services.   Sweden is a compliant territory for Tungsten Network, and we will monitor e-invoicing developments in the country. 


  • Länder-Updates
Increase in the VAT registration threshold Countries are continually reviewing their fiscal structures for multiple reasons. This can be in response to the specific current economic climates, such as rising inflation, or for other commercial or cost-effective reasons.   Various countries are increasing the VAT threshold, reducing the scope of taxpayers obligated to register for VAT. We saw this in Bulgaria last month.   Sweden has become the latest country to increase the VAT registration, in line with the following from 1st July 2022:   
  • 30,000 SEK to 80,000 SEK 
  Increasing the VAT registration threshold will remove the need to charge VAT and submit regular tax returns for several taxpayers.  


  • Informationen zu Mandaten
Exploring options for digitalising VAT The Swedish Tax Agency is reviewing its VAT-related processes with a means of digitising these, for the creation of a more automated, streamlined and effective process. It is expected that relevant stakeholders in the country will convene to discuss the issue in the next few months. Specific areas which are being considered are: • VAT listings • SAF-T • Continuous Transaction Controls (CTC)- Governments introduce CTCs to more effectively counter tax fraud and increase revenue. As part of introducing CTCs in their mandates, governments often require invoice data to be sent to tax authorities in real-time or require invoices to be cleared by the government before they are paid; • Real-time invoice reporting • Mandatory invoicing Tungsten Network is interested in developments relating to e-invoicing in Sweden. We are monitoring these developments and will keep you updated.


  • Informationen zu Mandaten
Schweden setzt die EU-Richtlinie 55 zur Mehrwertsteuer um

Die EU-Richtlinie 55 zur Mehrwertsteuer verpflichtet alle EU-Behörden dazu, elektronische Rechnungen zu empfangen oder zumindest darzulegen, wie sie dies ab dem 27. November 2018 umsetzen werden.