What it means
When the seller has a Swedish address and a VAT number starting with SE, every VAT category S (standard rate) in the invoice must have a VAT rate of 25, 12 or 6 percent. The rule looks at the VAT rate in the VAT breakdown (BT-119), on each line (BT-152) and on discounts and charges. A missing or non-numeric rate also fails. Category S also covers the reduced rates 12 and 6.
Why it matters
The Swedish rules in Peppol BIS accept only these three rates for category S.
How to fix it
Check the VAT rate in the VAT breakdown, on every line and on any discount or charge. Set it to 25, 12 or 6, whichever applies to the goods or services. If no VAT is charged, do not use S with a rate of 0, but choose the matching category, such as Z (zero rated), E (exempt from VAT) or AE (reverse charge). A rate typed as 0.25 instead of 25 also fails.
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-006 still fails, and which other rules do.
Related rules
- 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
- SE-R-012 Swedish domestic bank transfers should use payment means code 30