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Sweden

Sweden is a pioneer in Peppol adoption, with mandatory e-invoicing for B2G transactions and widespread B2B usage. Sweden uses Svefaktura and Peppol BIS formats.

Overview​

AspectDetails
NetworkPeppol
Mandate StatusMandatory B2G (since 2019), voluntary B2B
FormatPeppol BIS Billing 3.0, Svefaktura
CurrencySEK (Swedish Krona), EUR accepted
Tax SystemMoms (multi-rate)

Identifier Schemes​

Organisationsnummer​

Scheme IDScheme NameFormat
0007Swedish Org Number10 digits (NNNNNN-NNNN)
<cbc:EndpointID schemeID="0007">5567321234</cbc:EndpointID>

GLN​

<cbc:EndpointID schemeID="0088">7301234567890</cbc:EndpointID>

VAT Rates (Moms)​

CodeDescriptionRate
SStandard rate25%
AAReduced rate12%
HSuper-reduced rate6%
ZZero-rated0%
EExempt0%

Standard Rate Example​

<cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>25.00</cbc:Percent>
    <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
</cac:TaxCategory>

Swedish-Specific Requirements​

Buyer Reference (for public sector)​

<cbc:BuyerReference>SKV-2026-12345</cbc:BuyerReference>

F-skatt Declaration​

Swedish suppliers often include F-skatt (tax registration) status:

<cbc:Note>Innehar F-skattsedel</cbc:Note>

Bankgiro/Plusgiro​

Swedish payment methods:

<cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cac:PayeeFinancialAccount>
        <cbc:ID>123-4567</cbc:ID>
        <cbc:Name>Bankgiro</cbc:Name>
    </cac:PayeeFinancialAccount>
</cac:PaymentMeans>

Example Invoice​

<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-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>FAK-2026-001</cbc:ID>
    <cbc:IssueDate>2026-01-26</cbc:IssueDate>
    <cbc:DueDate>2026-02-26</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:Note>Innehar F-skattsedel</cbc:Note>
    <cbc:DocumentCurrencyCode>SEK</cbc:DocumentCurrencyCode>
    
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0007">5567321234</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Svenska Företaget AB</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>Drottninggatan 42</cbc:StreetName>
                <cbc:CityName>Stockholm</cbc:CityName>
                <cbc:PostalZone>111 51</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>SE</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>SE556732123401</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- ... rest of invoice -->
</Invoice>

Resources​