Rules / SE-R-005 · Markdown

Peppol BIS Billing 3.0 · rule

SE-R-005

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does SE-R-005 mean? For Swedish suppliers, when using Seller tax registration identifier, 'Godkänd för F-skatt' must be stated

Why did my invoice fail SE-R-005?

When a Swedish supplier provides its Seller tax registration identifier, the text 'Godkänd för F-skatt' (approved for F-tax) must be stated. This informs the Swedish buyer that the supplier is responsible for its own preliminary tax and social contributions. In UBL this is carried in the PartyTaxScheme with TaxScheme ID TAX, with the wording in cbc:CompanyID or the associated registration name per the BIS guidance.

Official rule text

For Swedish suppliers, when using Seller tax registration identifier, 'Godkänd för F-skatt' must be stated

Common causes

• Omitting the F-skatt statement entirely when a TAX PartyTaxScheme is present
• Misspelling or translating the required Swedish phrase
• Placing the statement in a free-text note instead of the tax registration element

How do I fix it?

<cac:PartyTaxScheme><cbc:CompanyID>Godkänd för F-skatt</cbc:CompanyID><cac:TaxScheme><cbc:ID>TAX</cbc:ID></cac:TaxScheme></cac:PartyTaxScheme>

Related rules

SE-R-001 · SE-R-002 · SE-R-003 · SE-R-004 · SE-R-006 · SE-R-007 · SE-R-008 · SE-R-009