SE-R-006

fatalPeppol BIS Billing 3.0profileCIIUBL

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

Why it fails

A VAT rate other than the Swedish standard rates was used.

How to fix it

Sweden uses 25% standard, 12% (food, hotels, restaurants) and 6% (books, transport, culture). 0% belongs to a zero-rated or exempt category, not to a rate of its own.

What the validator checks

CII — context //ram:ApplicableTradeTax[/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty[ram:PostalTradeAddress/ram:CountryID = 'SE']/ram:SpecifiedTaxRegistration[substring(ram:ID[@schemeID = 'VAT'], 1, 2) = 'SE']] | //ram:CategoryTradeTax[/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty[ram:PostalTradeAddress/ram:CountryID = 'SE']/ram:SpecifiedTaxRegistration[substring(ram:ID[@schemeID = 'VAT'], 1, 2) = 'SE']]

number(ram:RateApplicablePercent) = 25 or number(ram:RateApplicablePercent) = 12 or number(ram:RateApplicablePercent) = 6

UBL — context //cac:TaxCategory[//cac:AccountingSupplierParty/cac:Party[cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'SE' and cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/substring(cbc:CompanyID, 1, 2) = 'SE'] and cbc:ID = 'S'] | //cac:ClassifiedTaxCategory[//cac:AccountingSupplierParty/cac:Party[cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'SE' and cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/substring(cbc:CompanyID, 1, 2) = 'SE'] and cbc:ID = 'S']

number(cbc:Percent) = 25 or number(cbc:Percent) = 12 or number(cbc:Percent) = 6

Related rules

Part of SE-R — Sweden.

• SE-R-001
• SE-R-002
• SE-R-003
• SE-R-004
• SE-R-005
• SE-R-007
• SE-R-008
• SE-R-009
• SE-R-010
• SE-R-011
• SE-R-012
• SE-R-013

Validate an invoice against this rule →

This is a Peppol BIS Billing 3.0 rule: an invoice can be perfectly valid EN 16931 and still be rejected by it.