Mandatory e-invoices in the public sector
As of 1 April 2019, all purchases in the public sector must be invoiced electronically. Since SLU is a public sector agency, this affects our suppliers.
Mandatory e-invoices as of 1 April 2019
As of 1 April 2019, all purchases done in the public sector must be invoiced electronically (e-invoice). A pdf invoice does not count as an electronic invoice.
How this affects suppliers to SLU
As of 1 April 2019, suppliers must send electronic invoices when invoicing SLU for purchases.
This provision does not apply retroactively. If the supplier has signed an agreement with SLU before 1 April 2019 and this agreement does not require e-invoices, the supplier can continue to send invoices in the same way as before, provided that the invoices relate to that particular agreement.
This provision only covers invoicing of purchases. However, as we want as many invoices as possible to be sent to us as e-invoices, we prefer suppliers to send us e-invoices regardless of what the invoice is for.
Sending e-invoices to SLU
E-invoices* to SLU should be sent using the Peppol network. SLU's Peppol ID is 0007: 2021002817.
Suppliers who are unable to send via Peppol can send Svefaktura 1.0 to SLU via other channels. See the document How to send electronic invoices to the Swedish University of Agricultural Sciences for more information.
* E-invoice standard PEPPOL BIS Billing ver 3, or Svefaktura 1.0.
Advantages of electronic invoices
E-invoices are cheaper, faster and more secure than paper or pdf invoices.
No postage is needed, and they reach the client within minutes. When scanning and interpreting paper and pdf invoices, there is a risk that values such as invoice number, amount or currency are misinterpreted, which can lead to wrongful payments. This can never happen with e-invoices, as the client's electronic invoice management system will read the values.
Q and A regarding mandatory e-invoice
- If SLU signed an agreement with a supplier before the new provision came into effect, may the supplier send other invoices than e-invoices when invoicing that agreement??
- Does the provision also apply to suppliers outside of Sweden?
- What happens if a supplier sends a paper invoice or an invoice via email?
- The provision only covers invoicing of purchases - what is classified as a purchase?
- What invoicing information do we need to give suppliers?
- What do we tell suppliers who say they cannot invoice electronically?
- What do we do if a supplier emails a pdf invoice to the department?
- How is SLU affected by the new requirement when it comes to sending invoices?
If SLU signed an agreement with a supplier before the new provision came into effect, may the supplier send other invoices than e-invoices when invoicing that agreement?
Yes, the new provision does not apply retroactively. This means that if SLU, before 1 April 2019, signed an agreement with a supplier where we agreed that they could send other invoices than e-invoices, they may continue to send invoices this way even after 1 April 2019.
However, this only applies to the agreement in question. If we buy goods or services from the supplier that are not covered by the agreement in question, the supplier must send e-invoices to SLU when invoicing these goods/services.
Yes, it covers suppliers both within and outside of Europe, i.e. no matter where the supplier is located. The recommended e-invoicing standard is a joint European standard, which means that sending e-invoices should not be a major problem for suppliers based abroad.
Even though this is wrong, as a public sector agency we cannot return the invoice or refuse to pay it. SLU will therefore handle and pay the invoice.
It is important to note that if SLU repeatedly contacts the supplier asking them to send e-invoices but they continue to send invoices by paper or email, we have the legal right to charge a fine.
A purchase is made when buying goods or services, such as food, consumables, conference fees and educational services. The provision also covers buying over the counter. Very few of SLU's incoming invoices concerns other than purchases of goods or services. Invoicing of other than purchases could i.e. be parking fines or certain kinds of fees (please note that conference fees etc. count as purchases).
Orders and requisitions done in Proceedo contain information on how to invoice SLU.
If orders are placed outside Proceedo, make sure to inform the supplier that invoices should be sent electronically and be made out to SLU Fakturamottagning, Box 7090, 750 07 Uppsala. Refer them to the SLU web, https://www.slu.se/en/about-slu/ongoing-procurements/invoice-address/, where they can find information on how to invoice SLU.
Answer: Refer them to the SLU web, https://www.slu.se/en/about-slu/ongoing-procurements/invoice-address/. This page has information on the e-invoice requirement as well as tips for suppliers who do not yet send e-invoices.
If the supplier is still unable to send e-invoices, or if it will take some time to get a solution in place (e.g. for suppliers based abroad), inform them that we will not reject a paper or pdf invoice, but that they need to find a solution for e-invoices as soon as possible to make sure they can comply with the legal requirement. It is important that this is not done in a way that makes it seem like SLU is ok with suppliers not sending e-invoices. We must not encourage violation of laws.
Forward the email to firstname.lastname@example.org (to make sure it is imported to Proceedo), but also make sure to inform the supplier that e-invoices are legal requirement in the public sector. That way they can send a correct invoice the next time. Refer them to the SLU web, https://www.slu.se/en/about-slu/ongoing-procurements/invoice-address/, where they can find information on how to invoice SLU.
In the same way a supplier has to send us an e-invoice when we buy something, we must send e-invoices to other organisations within the public sector when they buy something from us.
If you need to invoice a client in the public sector who is not already registered in the ERP system Unit4 Business World (UBW) client module (ask the financial administrator at your department), ask for the client's Peppol ID. We need this ID to send an e-invoice to the client via Peppol, the invoicing standard used in the public sector unless nothing else has been agreed.
Sample text to send to suppliers for orders made outside Proceedo
Below is an example of how to inform a supplier about e-invoicing when you place an order outside Proceedo. This texts is only a suggestion and should of course be adapted as needed.
Den 1 april 2019 blev det lag på att alla inköp i offentlig sektor ska faktureras med elektronisk faktura (e-faktura). En PDF-faktura via e-post räknas inte som en sådan faktura.
Detta innebär att inköp gjorda av SLU ska faktureras med e-faktura.
Instruktioner för hur man skickar e-faktura till oss finns på SLU:s externwebb https://www.slu.se/fakturaadress-och-fakturahantering.
Trots att fakturan ska skickas elektroniskt ska följande adress anges på fakturan: SLU Fakturamottagning, Box 7090, 750 07 Uppsala.
Ange min referenskod 123ABC [replace with your personal invoice reference code] som fakturareferens när ni fakturerar beställningen.
As of 1 April 2019, all purchases in the Swedish public sector must be invoiced electronically (e-invoice). A pdf file does not count as an e-invoice.
This means that purchases made by SLU must be invoiced by e-invoice.
You will find instructions on how to send e-invoices to us on the SLU web: https://www.slu.se/en/invoice-address/.
Even though invoices to SLU must be sent electronically, this address must be included on the invoice: SLU Fakturamottagning, Box 7090, SE-750 07 Uppsala
Please enter my reference code 123ABC [replace with your personal invoice reference code] as our reference on your invoice.
Information on the Proceedo portal:
The new legal act on mandatory e-invoice as of 1 April 2019 – how does this affect Proceedo?