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In Sweden, the legal foundation for electronic invoicing is based on both European and national regulations. The main provisions concern VAT, the electronic transmission of invoices in the public sector, as well as archiving obligations and security requirements. Here are the relevant legal foundations:
- EU VAT Directive (2006/112/EC)
As in all EU member states, the EU VAT Directive (2006/112/EC) is also the primary legal basis for electronic invoicing in Sweden. This directive establishes that electronic invoices are as legally valid as paper invoices, provided that the authenticity and integrity of the invoice are ensured. Important provisions include:
- Article 232 of the VAT Directive allows member states to recognize electronic invoices as legally valid if authenticity (proof of origin) and integrity (unchangeability of content) are ensured through appropriate measures.
- These requirements can be fulfilled through electronic signatures, EDI (Electronic Data Interchange), or other technologies to ensure the security of the invoice.
Since Sweden is a member of the European Union, these EU provisions apply there as well.
- Swedish VAT Act (Mervärdesskattelagen, ML)
The Swedish VAT Act (Mervärdesskattelagen, ML) governs the requirements for electronic invoicing. It ensures that electronic invoices must meet the same tax requirements as paper invoices:
- Chapter 8, § 5 of the Swedish VAT Act specifies that electronic invoices are considered equivalent to paper invoices if they meet the requirements for authenticity and integrity.
- Section 13 of the law outlines the requirements for invoicing and obliges businesses to issue complete and correct invoices. These requirements also apply to electronic invoices, which must include all necessary information, such as invoice number, name and address of the sender and recipient, VAT amount, delivery date, etc.
- EU Directive 2014/55/EU on Electronic Invoicing in the Public Sector
Sweden has fully implemented EU Directive 2014/55/EU on electronic invoicing in the public sector. This directive requires all EU member states to develop a system for electronic invoicing to the public sector. In Sweden, this means:
- Starting from April 1, 2019, all suppliers contracting with the public sector in Sweden are required to submit their invoices electronically.
- Electronic invoices must use the Peppol standard (Pan-European Public Procurement OnLine), which provides a secure and standardized method for exchanging invoices between businesses and public authorities.
- The PEPPOL network is used in Sweden as the mandatory standard for submitting invoices to public administration.
- Electronic Signatures and Security Requirements
In Sweden, electronic signatures are a common method for ensuring the authenticity and integrity of electronic invoices. This aligns with the EU-wide eIDAS Regulation, which governs the recognition of electronic signatures and ensures they have the same legal status as handwritten signatures.
- Qualified Electronic Signatures (QES) and Advanced Electronic Signatures (AES) offer a reliable way to guarantee that an electronic invoice has not been altered and that the sender can be uniquely identified.
- QES has the highest security standard and is particularly important for the legal recognition of the invoice.
- Archiving Requirements
In Sweden, electronic invoices are subject to the same archiving requirements as paper invoices. These requirements are defined in the Swedish VAT Act and the Tax Administration Regulations (Skatteförvaltningens regler):
- Electronic invoices must be kept for at least 7 years, starting from the end of the calendar year in which the invoice was issued.
- The archiving must ensure that the integrity of the data is maintained throughout the retention period and that invoices are readable at any time.
- The archiving system must ensure that the data cannot be altered, and that the invoices are accessible for tax audits at any time.
- Practical Implementation of Electronic Invoicing in Sweden
In Sweden, businesses that collaborate with the public sector must submit electronic invoices in the Peppol standard. This means:
- Peppol enables the secure and standardized exchange of invoices and other documents between businesses and public entities.
- Businesses must ensure that their invoices use structured formats like XML or UBL and meet the requirements for authenticity and integrity.
- For the private sector, the regulations are less strict regarding formats, but all tax requirements must still be met.
Summary of Legal Foundations in Sweden:
- EU VAT Directive (2006/112/EC): Electronic invoices are legally valid if authenticity and integrity are ensured.
- Swedish VAT Act (Mervärdesskattelagen, ML): Electronic invoices must meet the same requirements as paper invoices.
- EU Directive 2014/55/EU: Requires businesses to submit electronic invoices to the public sector using the Peppol standard.
- Peppol Standard: Used for exchanging invoices with public authorities.
- Electronic Signatures: Qualified and advanced electronic signatures are required for authenticity and integrity.
- Archiving Requirements: Electronic invoices must be kept for at least 7 years.
Conclusion:
In Sweden, electronic invoicing is fully recognized both in the private sector and, particularly, in the public sector. Companies working with the public administration must submit their invoices via the Peppol network. Electronic invoices must meet the same tax requirements as paper invoices, and there are specific requirements for archiving and signatures. Electronic signatures play a key role in ensuring the authenticity and integrity of invoices. The archiving obligation lasts for at least 7 years, and businesses must ensure that the integrity of the invoices is maintained throughout this period.
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