Sweden Moves Toward ViDA Compliance: NSD Calls for National Inquiry into E-Invoicing

On July 3, 2025, the Tax Delegation of the Confederation of Swedish Enterprise (Näringslivsskattedelegationen, NSD) submitted a formal request to the Swedish Ministry of Finance, calling for a public inquiry into how e-invoicing and digital reporting should be implemented domestically.
A National Decision
While the EU’s ViDA (VAT in the Digital Age) will set a harmonized EU framework, member states retain significant autonomy over crucial design choices. The NSD’s submission points out several key areas where Sweden must chart its own course:
- Whether to require reporting of domestic B2B transactions
- Whether to include VAT-exempt transactions
- Setting technical standards for e-invoicing
- Defining penalties for non-compliance
Given the impact these decisions will have on Swedish businesses of all sizes, the NSD urges the formation of a broad, expert-led inquiry panel that includes representatives from the business sector, tax specialists, and digital transformation experts.
Business Engagement Already Underway
In parallel, the Swedish Tax Agency (Skatteverket) has launched an online survey to gather input from businesses on their perspectives toward e-invoicing. The survey, available throughout June and July 2025, reflects a commitment to inclusivity and transparency as Sweden prepares for its digital VAT transformation.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.