Rules / SE-R-006 · Markdown

Peppol BIS Billing 3.0 · rule

SE-R-006

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does SE-R-006 mean? For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used

Why did my invoice fail SE-R-006?

For Swedish suppliers, standard-rated (category S) VAT may only use the rates 6, 12 or 25 percent — the rates that exist in Swedish VAT law. Any other percentage on a standard-rated line or breakdown is invalid for a Swedish supplier.

Official rule text

For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used

Common causes

• Using a foreign VAT rate (e.g. 20 or 19) on a Swedish supplier invoice
• Rounded or fractional rates like 25.0000001 from calculation errors
• Applying category S with 0% instead of using category Z/E

How do I fix it?

<cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>25</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>

Related rules

SE-R-001 · SE-R-002 · SE-R-003 · SE-R-004 · SE-R-005 · SE-R-007 · SE-R-008 · SE-R-009