Mandatory e-invoicing in the public sector

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. Digg and SFTI recommends that you send e-invoices according to the European standard Peppol Bis Billing 3. It is also possible to agree on sending e-invoices according to other standards.

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) External link. 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. Visit Peppol website (peppol.org) External link..

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).