Article published 1 July 2026

Time for large companies to report their payment periods

From 1 July 2026, Swedish companies with more than 249 employees must report the payment periods they apply when purchasing goods or services from businesses that are smaller than themselves. This affects approximately 1,500 companies. The information will be public and available to everyone.

Several people are sitting in a meeting with papers and laptops on the table in front of them.

Three months to submit the report

Companies must report

  • once a year, between 1 July and 30 September
  • information relating to invoices that were paid between 1 July 2025 and 30 June 2026.

Submit the information here on bolagsverket.se

An e-service for reporting payment periods is available here on bolagsverket.se. Before a company can compile its payment period data, it must first obtain information about the size categories of its suppliers. Once the company has gathered this information and calculated its payment periods, it can submit the data to us through the e-service. To report is free of charge.

Failure to report may result in a conditional fine

If a company fails to report, we may issue an official notice requiring it to submit its payment period information. We may also decide that the company must pay a conditional fine if it does not comply.

Background

The Act on Reporting Payment Periods entered into force on 1 March 2022. Reporting began on 1 July 2023 and must be carried out annually thereafter. The purpose of the reporting requirement is to reverse the trend towards increasingly long payment periods in the business sector and to create the best possible conditions for smaller Swedish businesses to develop and grow.