Mandatory e-invoices in the public sector

Last changed: 18 January 2019
e-faktura.JPG

As of 1 April 2019, there is a legal requirement that all purchases in the public sector be invoiced by electronic invoice. Since SLU is a public sector agency, this affects our suppliers.

Mandatory e-invoices as of 1 April 2019

As of 1 April 2019, there is a legal requirement that all purchases in the public sector be invoiced by electronic invoice (e-invoice). A pdf invoice does not count as an electronic invoice.

How this affects suppliers to SLU

When this provision comes into effect, suppliers must send invoices electronically when invoicing SLU for purchases. Please note that this is already a requirement for SLU procurements.

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 Sending e-invoices to the Swedish University of Agricultural Sciences for more information.

 

* E-invoice standard PEPPOL BIS Billing ver 3, PEPPOL BIS 5 A ver 2 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

Can SLU sign an agreement with a supplier before the new provision comes into effect where we agree that the supplier may send other invoices than e-invoices?

Yes, the new provision does not apply retroactively. This means that if SLU, before 1 April, signs an agreement with a supplier where we agree that they can send other invoices than e-invoices, they can continue to send invoices this way even after 1 April.

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.

Does the new provision also apply to suppliers outside of Sweden?

Yes, it covers suppliers both within and outside of Europe, i.e. no matter where the supplier is located.

What happens if a supplier sends a paper invoice or an invoice via email after the provision comes into effect?

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.

The provision only covers invoicing of purchases - what is classified as a purchase?

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. Such invoices could for example be invoicing of parking fines or infringement compensation.
 

Once the new act on e-invoicing takes effect, what invoicing information do we need to give suppliers?

Orders and requisitions done in Proceedo contain information on how to invoice SLU. This information will be updated on 1 April to make sure it complies with the new legal requirement.

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.

What do we tell suppliers who say they cannot invoice electronically?

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.

What do we do if a supplier emails a pdf invoice to the department after 1 April?

Forward the email to slufaktura@slu.se (to make sure it is imported to Proceedo), but also make sure to inform the supplier that e-invoices are now 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.

How will SLU be affected by the new requirement when it comes to sending invoices?

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.

We are already using an enterprise resource planning system, Agresso, to send e-invoices to public authorities and several other public organisations.

If you need to invoice a client in the public sector who is not already registered in the Agresso 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.

Page editor: Jenny.kjellstrom@slu.se