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Compulsory e-invoicing in the public sector

All purchases within the public sector are required by law to be electronically invoiced (e-invoicing) according to a new European standard.

The requirement to send and receive e-invoices applies to all public procurements starting after 1 April 2019, including direct procurements. This means that all suppliers to the public sector must send e-invoices that comply with the new standard, and all public sector organisations must be able to receive these invoices.

The requirement to send e-invoices applies to all suppliers within and outside of the EU.

How you as a supplier can send e-invoices

All suppliers to the public sector must provide e-invoices according to the new European standard, unless you have agreed on another standard. PDF invoices or scanned paper invoices are not considered to be e-invoices. A company which, after repeated reminders, still does not send invoices that meet the requirements of the new law may be fined.

Sending e-invoices through the Peppol network

In Sweden, the standard which meets the new law’s requirements is known as
PEPPOL BIS Billing 3 (peppol.eu) and is recommended by SFTI (Single Face To Industry). If you already use Svefaktura BIS 5A 2.0, the switch to PEPPOL BIS Billing 3 is fairly minor. The PEPPOL network is prepared for the new e-invoice format.

First, you need to do the following:

  • Ask your accounting system or invoicing system provider if they can send e-invoices in the PEPPOL network according to the BIS Billing 3 standard.
  • If you do not have a provider as mentioned above, you can contact a certified Peppol accesspoint. You can find the Peppol accesspoints here https://peppol.eu/who-is-who/peppol-certified-aps/.

What is the cost to send e-invoices through the Peppol network

All accesspoint providers set their own price. Therefore it is a good idea to look at different accesspoint providers to get an overview of the market.

Sending e-invoices through a invoicing portal

Ask your public sector customer if they have an invoicing portal, which is an alternative way of meeting the law’s requirements as long as you only send a few invoices to the public sector.

E-invoicing according to the law

The requirement to send and receive e-invoices applies to all public procurements starting after 1 April 2019, including direct procurements. Public procurements commencing before this date are not retroactively affected by the law. If the parties have agreed on an e-invoicing standard other than the European standard, the supplier may continue sending invoices according to the agreed standard.

The Act (2018:1277) regarding e-invoicing in public procurement applies to all invoices that a supplier issues as a result of a public procurement (including direct procurements) pursuant to the following acts:

  • The Defence and Security Procurement Act (2011:1029) (LUFS)
  • The Public Procurement Act (2016:1145) (LOU)
  • The Act (2016:1146) on Procurement in the Water, Energy, Transport and Postal Services Sectors (LUF)
  • The Act (2016:1147) on Procurement of Concessions (LUK).