Sweden
In Development Updated 2025-11-15
Baseline
SAF-T Sweden — Under Development
Sweden is developing a SAF-T implementation for digital tax audits. While not yet mandated, the Skatteverket (Swedish Tax Agency) has published draft specifications and is conducting consultations with the business community. Sweden's SAF-T is expected to align closely with the OECD standard.
Key Dates
2023Draft SAF-T specification published by Skatteverket
2025Consultation period and pilot programs
2027 (est.)Expected mandatory implementation
Who is in scope
Expected to cover all businesses maintaining electronic accounting records.
Process
SAF-T file to be generated on request from Skatteverket during audits (expected model).
Official Sources
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