Regulatory updates - Sweden

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:

– Movable property: 7 years

– Immovable property: 7 years.  17 years if the adjustment scheme is used.

Archiving Abroad:

Allowed under conditions