What it means
When the seller has a Swedish address and a company registration number (BT-30), each cbc:CompanyID in a seller cac:PartyTaxScheme whose tax scheme code is not VAT must read Godkänd för F-skatt. The tax scheme code is compared after conversion to upper case and whitespace normalisation, so a blank or missing code also falls within this condition. The required text means that the seller is approved for F-tax. The comparison ignores letter case, removes surrounding whitespace and collapses internal runs of whitespace to one space.
Why it matters
Peppol BIS Billing 3.0 requires this text in non-VAT seller tax registration identifiers when the seller has a Swedish address and a company registration number.
How to fix it
Open the seller's tax details in your invoicing software. If your business is approved for F-tax, enter Godkänd för F-skatt exactly, with the letters ä and ö. If the field holds your organisation number, move it to the company registration number (BT-30). If you are not approved, remove the non-VAT tax registration entry rather than leaving an empty identifier. In the UBL XML it is cbc:CompanyID in the cac:PartyTaxScheme whose tax scheme is not VAT.
Once the file is corrected, check it again for free: Validate a Peppol BIS invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice
The rule as published
Read the rule on the publisher's site
Where this rule applies
| Rule set | Version |
|---|---|
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
Check your file
Drop your e-invoice to see whether SE-R-005 still fails, and which other rules do.
Related rules
- SE-R-006 Swedish VAT category S allows only rates 6, 12 and 25
- SE-R-007 A Plusgiro account number should be numeric
- SE-R-008 A Bankgiro account number should be numeric
- SE-R-009 A Bankgiro account number should have 7 or 8 characters
- SE-R-010 A Plusgiro account number should have 2 to 8 characters
- SE-R-011 Bankgiro and Plusgiro should use payment means code 30