Sweden Reviews E-Invoicing and OSS Alignment Under EU ViDA Reforms

In February 2026, the Swedish Ministry of Finance announced steps to review how the country will align its domestic VAT framework with the EU’s ViDA reforms, including potential links between e-invoicing and the One-Stop Shop (OSS) system. The announcement did not introduce a formal B2B e-invoicing mandate, but signalled preparatory work to ensure Sweden’s compliance with upcoming EU digital reporting requirements.

Key points from the February update:

• Special investigator appointed to assess ViDA implementation in Swedish law, including domestic e-invoicing and e-reporting obligations.
• Findings are expected by 30 November 2027, providing recommendations on how Sweden should integrate EU-mandated digital reporting into national VAT legislation.
• Connection to OSS framework: Sweden is consulting on updates to its OSS/e-commerce VAT rules effective 1 January 2027, aiming to align domestic reporting with EU special schemes and ViDA obligations.
• Current Swedish systems and reporting procedures will be reviewed for compatibility with structured e-invoicing and digital reporting triggers under ViDA.

This initiative reflects Sweden’s proactive approach to EU digital VAT reforms, ensuring its legal and technical infrastructure is prepared for structured e-invoicing and real-time reporting. Businesses affected by OSS and cross-border VAT will be advised to monitor forthcoming guidance and adjust systems in advance of any mandatory changes.

Source: https://www.pagero.com/uk/compliance/regulatory-updates/sweden