The Introduction and Implementation of e-Invoicing in Scandinavian countries: Sweden, Norway and Denmark

Across the Scandinavian countries of Denmark, Sweden, and Norway, governments are transitioning towards fully digitalised invoicing between private businesses. e-Invoicing – defined as the structured electronic exchange of invoices – has long been used in public procurement and public administration, but regulatory developments since 2021 have shifted the focus sharply towards business-to-business (B2B) transactions.

The EU’s ViDA (VAT in the Digital Age) initiative has played a significant role in shaping the direction of Scandinavian policy. Under this directive, all member states must implement mandatory e-invoicing and transaction-based reporting for cross-border B2B transactions by 1 July 2030. While Denmark is an early adopter, Sweden and Norway have both launched consultations and legislative processes to meet these new obligations. Norway is not bound by EU directives but voluntarily aligns. These changes will impact how private companies issue, send, receive, and report invoices – especially those involved in intra-EU transactions.

Denmark, a member of the European Union, and Norway, aligned via the EEA, are structuring national systems to comply with the European standard EN 16931 and formats such as Peppol BIS billing 3.0. These structured electronic invoices allow real-time validation and reporting. Sweden, although not yet enforcing B2B mandates, is actively investigating legislative proposals that will follow the EU timeline.

e-Invoicing in Denmark

How the Bookkeeping Act Mandates e-Invoicing

Denmark has a long-standing e-invoicing infrastructure, and its transition into mandatory B2B invoicing builds on that foundation. In 2022, the Danish Parliament passed the Bookkeeping Act, requiring businesses above specific thresholds to implement digital bookkeeping systems capable of handling e-invoices.

The implementation is phased. Companies using external accounting systems must comply with the law by 1 January 2026. Companies using internal systems have an extended deadline of 1 July 2026. The law specifies that systems must be able to issue and receive structured invoices in both the NemHandel (the national Danish e-invoicing platform) and the Peppol BIS 3.0 format.

How to Send and Receive e-Invoices in Denmark

In Denmark, the national invoicing infrastructure is known as NemHandel. This system interfaces with the Peppol network, ensuring standardised invoice transmission. Businesses are required to use Nemhandel or Peppol-compatible access points to send and receive invoices.

All invoices must comply with EN 16931 and use the Peppol BIS 3.0 format or equivalent. Each business is identified using CVR (company registration number) and GLN (Global Location Number) identifiers. These structured invoices allow seamless integration into accounting systems, making digital audit trails possible and supporting transaction-level VAT reporting.

The mandate applies to private companies across industries that meet size thresholds. It is not limited to businesses invoicing the public sector. As the EU’s 2030 deadline approaches, the scope of e-invoicing is expected to expand even further, eventually becoming the default method for all cross-border B2B invoices.

e-Invoicing in Sweden

How Sweden is Slowly Moving Towards Digital Invoicing

Sweden has formally begun its transition to mandatory B2B e-invoicing through public consultation and government-backed studies. On 11 March 2025, the Swedish Tax Agency (Skatteverket) announced its decision to implement mandatory e-invoicing and transaction-based reporting for cross-border B2B transactions by 1 July 2030. This decision aligns with the EU’s ViDA framework and aims to reduce VAT fraud, streamline reporting, and improve transparency.

In June and July 2025, the Swedish Tax Agency conducted an online survey of businesses to gather feedback on e-invoicing and digital transaction reporting. Concurrently, in July 2025, the Confederation of Swedish Enterprise requested a formal inquiry into implementing mandatory e-invoicing and digital reporting frameworks, indicating that the responses are now being analyzed to guide upcoming legislative proposals. 

How to Comply with e-invoicing in Sweden

Once implemented, Swedish B2B e-invoicing will require all businesses involved in intra-EU trade to issue invoices in electronic formats that comply with EN 16931 and use Peppol BIS billing 3.0. These invoices will need to be transmitted via access points connected to the Peppol network or an equivalent infrastructure capable of real-time data exchange with Skatteverket.

The Swedish model foresees transaction-based reporting accompanying each invoice, meaning invoice data will be automatically submitted to the tax authorities upon issuance. The mandate will apply to all VAT-registered businesses trading cross-border within the EU. Domestic B2B e-invoicing may be included in a later phase, but the current consultations are focused on the EU requirement.

Peppol in Sweden

Swedish Customs (Tullverket) migrated its customs invoicing to a Peppol BIS Billing 3‑based system, effective 6 April 2025, after earlier guidance in September 2024 suggested a March switchover. It no longer issues XML invoices, and suppliers must connect via Peppol or EDI (via VAN). PDF versions are available only for download via its portal. Direct submissions via email or embedded PDF are no longer accepted.

e-Invoicing in Norway

Planned Implementation for B2B e‑Invoicing in Norway

On 1 July 2025, the Norwegian Ministry of Finance opened a public consultation (ref. 24/5307), led by the Directorate of Taxation’s consultation note of 20 June 2025, which proposes amending the Accounting Act and Regulations to introduce mandatory digital bookkeeping and e‑invoicing for all businesses subject to bookkeeping obligations. Informed by a socio‑economic analysis from Vista Analyse, the proposal seeks to simplify administrative processes, reduce VAT fraud, and align with European standards.

The proposed implementation is phased:

• From 1 January 2028, affected businesses must send structured e‑invoices (EHF 3.0, aligned with Peppol BIS 3.0/EN 16931) via the Peppol network and register with ELMA.
• From 1 January 2030, they must also maintain digital accounting systems and be capable of receiving e‑invoices.

Exemptions are proposed for small sole traders (turnover < NOK 50,000), bankruptcy estates, and certain financial or insurance entities, with B2C and cash‑sale transactions also excluded. The Ministry estimates the reform will save around NOK 5.5–9.7 billion over 20 years. Stakeholder feedback is invited via the Ministry’s website, with responses public under FOIA, and due by 31 October 2025.

Certified digital systems, Peppol standards & phased compliance timeline

Norwegian businesses will be required to use certified accounting systems that comply with e-invoicing standards. These systems must support invoice creation, validation, and digital storage. Invoices will need to be sent using the Peppol BIS format and conform to EN 16931.

Each invoice will be delivered through an access point on the Peppol network, ensuring it reaches the recipient’s system in a standardised format. Businesses must also ensure that their systems can forward invoice data to the Norwegian Tax Administration for monitoring and compliance. Smaller enterprises may be granted transitional relief, but all companies will eventually need to meet the technical standards.

Need help Navigating Complex e-Invoicing Regulations in Scandinavian Countries?

With major changes in motion across Denmark, Sweden and Norway, businesses must begin preparing now. From phased mandates in Denmark to new legal frameworks in Sweden and Norway, B2B e-invoicing is becoming unavoidable. The use of Peppol BIS billing 3.0, EN 16931, and transaction-based reporting will redefine how businesses issue and manage invoices.

As a global e-invoicing provider and Peppol access point, eezi - powered by VAT IT can help you connect to a compliant access point, configure your accounting systems, and ensure your invoices meet all Scandinavian regulatory and technical requirements. Whether you're dealing with intra-EU transactions, customs-related billing, or preparing for national mandates, our team will guide you every step of the way.

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