The e-Invoice law has been in effect since 2019, but only covers B2G (between private entities to public entities) transactions. The Peppol network is the most popular transmission method, however other service providers such as Visma and CGI are also used. An invoice is created in accordance with European standards and sent to government institutions registered in the Peppol network. According to the new announcement, Skatterverket started consultation for three different reporting types and is still continuing. These 3 different reporting types are as follows;
- Standard Tax Audit File (SAF-T),
- e-Invoice similar to the system in Italy or Poland, or
- New real time invoice report such as Spain SII or Hungary RTIR.
The final decision and details are expected to be announced towards the end of 2022 or the beginning of 2023. It is planned to be implemented by 2024.