Sweden uses the PEPPOL BIS Billing 3.0 specification for B2G e-invoicing.

PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL2.1) format and adheres to the European standard for e-Invoicing (EN 16931).

PEPPOL also has its own requirements that are defined on top of UBL.

For Vertex e-Invoicing, this means you can create your VRBL as usual but you must be aware of the requirements for each of the following formats and networks:

Mandate Information

The Swedish Government mandated e-Invoicing receiving and sending for Business-to-Government (B2G) at the state level starting from 1 July, 2008.

However, from April 2019 onward, as the law on e-Invoicing in the public sector became effective, all the suppliers in the public sector are required to send e-invoices, and from 1 December 2019, all contracting entities in public sector (central government agencies, municipalities, and regions) must be registered in PEPPOL.

In Sweden, the standard that meets the new law's requirements is PEPPOL BIS Billing 3, following EN 16931 compliance.

In Sweden, B2B e-invoicing is not yet mandatory by legislation, though the voluntary practice is allowed under the buyer's consent and quite widespread. Both PEPPOL and the local Svefaktura formats are used.

In February 2023, the Swedish Business Registration Office (Bolagsverket) and the Tax Agency submitted a formal request to the Swedish government to assess the conditions for the adoption of mandatory e-invoicing in the B2B sector.

Details

Restrictions

• Vertex e-Invoicing does not support B2C or B2B for Sweden.

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