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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Sweden — DIGG, PEPPOL and Svefaktura

Sweden made e-invoicing mandatory for public sector suppliers on 1 April 2019, transposing EU Directive 2014/55. The pivot format is PEPPOL BIS Billing 3.0 on the PEPPOL network, operated by DIGG as the national PEPPOL Authority, replacing the historic Svefaktura SFTI.

Regulatory timeline

  • 1 July 2008 — Svefaktura 1.0 SFTI. The SFTI (Single Face To Industry) forum publishes the Svefaktura format, based on UBL 2.0, the first Swedish e-invoicing standard and public sector legacy.
  • 1 July 2014 — B2G Svefaktura recommendation. ESV (Ekonomistyrningsverket) recommends Svefaktura as B2G exchange format; voluntary but widely adopted by central authorities.
  • 1 January 2019 — DIGG PEPPOL authority. DIGG, created on 1 September 2018, is designated as PEPPOL Authority for Sweden. Migration from Svefaktura to PEPPOL BIS launched.
  • 1 April 2019 — Act 2018:1277. Transposition of Directive 2014/55/EU: mandatory for all public sector suppliers to issue EN 16931 compliant e-invoices. Svefaktura accepted in migration.
  • 1 January 2021 — PEPPOL BIS 3.0 migration. DIGG enforces PEPPOL BIS Billing 3.0 as reference format; Svefaktura progressively deprecated.
  • 15 June 2023 — Skatteverket B2B consultation. Skatteverket opens a public consultation on the opportunity of a national B2B mandate; conclusion in favour of strict alignment with ViDA.
  • 11 March 2025 — EU ViDA adoption. Sweden supports ViDA adoption at Council; transposition timeline planned 2027-2030.
  • 1 July 2030 — ViDA-aligned B2B mandate (planned). No national early adoption announced to date; strict alignment on EU ViDA schedule.

Deep dives — 10 dedicated pages

Ten dedicated pages drill into every dimension of Swedish e-invoicing — the 2019 B2G mandate (DIGG PEPPOL Authority, Lag 2018:1277, Skatteverket RTE roadmap, Moms VAT regimes), technical specs (PEPPOL BIS Sweden CIUS, Bolagsverket orgnummer ICD 0007, Bankgirot/Nets E-faktura B2C) and real-world B2B usage in retail (ICA/Coop/Axfood/Lidl), industry (Volvo/Scania/SKF/Ericsson) and tax administration (Skatteverket OSS/IOSS/VIES).

B2G mandate 2019 + RTE roadmap

  • DIGG — national PEPPOL Authority · Myndigheten för digital förvaltning, the Swedish PEPPOL Authority since 2018. Operates smp.peppol.digg.se, coordinates Nordic alignment with DFØ (NO) and ERST (DK).
  • B2G mandate 1 April 2019 — Lag 2018:1277 · Strict transposition of EU directive 2014/55/EU, scope of 1,250+ public entities (State + 290 kommuner + 21 regioner), PEPPOL BIS 3.0 sole format, ~24M invoices/year in 2024.
  • Real-Time Economy — Skatteverket roadmap · RTE roadmap 2024-2030, voluntary B2B phase 2026-2027, ViDA alignment 2028, possible universal mandate 2028-2030. No B2B law voted yet.
  • Swedish VAT (Moms) regimes · Rates 25/12/6, SME franchise SEK 80K since 2025, reverse charge ML 1 kap. 2 § (construction, metals, mobiles, PCs), PEPPOL BT-* mapping for SE.

Technical specs

Real-world B2B usage

Technical schema

The pivot format is PEPPOL BIS Billing 3.0 (UBL 2.1) compliant with EN 16931. There is no proprietary Swedish CIUS, unlike the Netherlands or Germany: Skatteverket's rules apply on top of the standard PEPPOL profile.

  • Customization ID: urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0 — unmodified standard PEPPOL profile.
  • Organisationsnummer: 10 digits in XXXXXX-YYYY format (first 6 = Bolagsverket date), PEPPOL schemeID 0007.
  • VAT number: SE + 12 digits (Organisationsnummer + 01-99 suffix for VAT groups), VIES validation for intra-EU.
  • VAT rates: 25 % standard, 12 % reduced (food, hospitality, art), 6 % super-reduced (books, newspapers, transport, cultural events), 0 % (exports, certain exemptions).
  • Bankgiro / Plusgiro: Swedish national account identifiers alternative to IBAN, to declare in PayeeFinancialAccount/FinancialInstitutionBranch/ID with schemeID SEBankgiro or SEPlusgiro.

Structure of a PEPPOL BIS Billing 3.0 invoice to DIGG:

xmlse-peppol-bis.xml
<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>SE-2026-00000142</cbc:ID>
  <cbc:IssueDate>2026-04-15</cbc:IssueDate>
  <cbc:DueDate>2026-05-15</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>SEK</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>DIGG-2026-PO-00789</cbc:BuyerReference>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0007">5560000000</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Ediverse Demo Sverige AB</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0007">5560000000</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>SE556000000001</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0007">2021006883</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Myndigheten för digital förvaltning (DIGG)</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cac:PayeeFinancialAccount>
      <cbc:ID>1234-5678</cbc:ID>
      <cac:FinancialInstitutionBranch>
        <cbc:ID schemeID="SEPlusgiro">12345-6</cbc:ID>
      </cac:FinancialInstitutionBranch>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="SEK">3000.00</cbc:TaxAmount>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="SEK">12000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="SEK">12000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="SEK">15000.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="SEK">15000.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
</Invoice>

Submission flow

4-corner PEPPOL is the Swedish norm: the supplier issues via their PEPPOL Access Point (Visma, Inexchange, Pagero, etc.), which resolves the recipient EndpointID via SML/SMP, then transmits via AS4 to the recipient Access Point (often the same Pagero/Visma) which pushes to the authority's accounting system (Agresso/UBW, SAP, Visma Control).

textse-peppol-flow.txt
┌──────────────┐    ┌────────────────────┐    ┌──────────────┐
│ Supplier     │───>│ PEPPOL Access      │───>│ Recipient    │
│ (ERP, UBL    │    │ Point (sender)     │    │ Access Point │
│  BIS 3.0)    │    │                    │    │ (authority)  │
└──────────────┘    └─────────┬──────────┘    └──────┬───────┘
                              │ AS4                   │
                              ▼                       ▼
                  ┌────────────────────┐    ┌──────────────┐
                  │ SML/SMP DIGG       │    │ Accounting   │
                  │ (resolution)       │    │ system       │
                  └────────────────────┘    │ (Agresso/UBW)│
                                            └──────────────┘

DIGG operates a government SMP (smp.peppol.digg.se) referencing the Organisationsnummer of 290 kommuner (municipalities), 21 regioner (regions) and 230+ myndigheter (agencies). DIGG itself is a recipient via its Organisationsnummer 2021006883.

Validation

  • DIGG — SE PEPPOL Authority: digg.se — national PEPPOL authority, accredited Access Point registry, PEPPOL validator.
  • Skatteverket: skatteverket.se — Tax Administration, VAT rules, archiving, audits.
  • SFTI — Single Face To Industry: sfti.se — Swedish exchange standardisation forum, Svefaktura legacy, B2B PEPPOL guides.
  • ESV — Ekonomistyrningsverket: esv.se — Office of Budget Control, public sector e-invoice recommendations.
  • Bolagsverket: bolagsverket.se — Swedish Commercial Register, Organisationsnummer assignment.

Common pitfalls

  1. Bankgiro/Plusgiro vs IBAN. Bankgiro (5 digits + dash + 1-2 digits) and Plusgiro (5-8 digits + dash + 1 digit) are Swedish national transfer systems still widely used. For an SE→SE invoice, favour Bankgiro/Plusgiro in PayeeFinancialAccount; for cross-border, provide IBAN SE + 22 digits as a complement.
  2. Organisationsnummer formats. The XXXXXX-YYYY format with dash is the legal display but the PEPPOL EndpointID uses 10 digits without separator. Convert systematically before emission. Note: Organisationsnummer of natural persons (sole traders) are their Personnummer, mind GDPR.
  3. SEK and öre rounding. The Swedish krona (SEK) no longer uses 1 and 2 öre coins since 2008 (rounding rule: the final total must be rounded to the nearest 0.50 SEK for cash payment, but in electronic invoice we keep 2 decimals). EN 16931 BR-DEC enforces 2 decimals by default.
  4. Specific 6% super-reduced VAT. Sweden has a rare 6% VAT in Europe for books, newspapers, passenger transport and cultural events. TaxCategoryCode = S with rate 6.00; some non-Swedish PEPPOL validators wrongly flag as error. Verify the ERP mapping.
  5. 7-year archiving Bokföringslagen. The Accounting Act (Bokföringslagen, BFL 1999:1078) art. 7 § 2 mandates 7-year retention after the end of the relevant fiscal year; for real estate transactions and certain customs documents, 10 years. Original format mandatory (UBL if transmitted in UBL).
  • EN 16931 — European semantic comparison (PEPPOL BIS 3.0 SE is compliant).
  • PEPPOL — European network, BIS Billing 3.0 format used by Sweden.
  • Denmark — Nordic neighbour with NemHandel and OIOUBL.
  • Norway — Nordic neighbour with EHF and PEPPOL.
  • Finland — Nordic neighbour with Finvoice and PEPPOL.
  • Official sources: digg.se, skatteverket.se, sfti.se.