1. Introduction to Sweden’s New Customs Invoicing System
From April 6, 2025, the Swedish Customs Authority will implement a new invoicing system affecting customs duties, taxes, and fees. This transition impacts all businesses currently interacting with Swedish Customs invoices.
1.1 Key Dates and Transition Overview
- 31 March 2025: Final invoice sent using the existing XML-based system.
- 6 April 2025 onwards: All customs invoices distributed via the Peppol format.
2. Understanding Peppol for Customs Invoicing
Peppol represents an internationally recognized standard for electronic document exchange, ensuring secure, efficient, and standardized communication between businesses and governmental bodies.
2.1 What is Peppol?
Peppol (Pan-European Public Procurement Online) is a network facilitating secure and standardized electronic invoicing and document exchange. It will replace the XML format currently used by Swedish Customs.
2.2 Benefits of Using Peppol
- Enhanced interoperability
- Improved efficiency and reduced errors
- Standardized format recognized internationally
3. Steps to Prepare for Peppol Invoicing
3.1 Obtaining Your Peppol ID
To engage with the new system, businesses must first obtain a Peppol ID through an authorized Peppol Access Point Provider.
3.2 Registering Your Peppol ID with Swedish Customs
Once your Peppol ID is active:
- Notify Swedish Customs by emailing tullverket@tullverket.se.
- Include your Company Name, EORI number, Peppol ID, and a company contact’s email address.
- Swedish Customs will confirm via email once registration is complete.
3.3 Important Deadlines
Ensure registration of your Peppol ID with Swedish Customs by March 25, 2025, to avoid reverting to paper invoices.
4. Changes for Existing XML Users
4.1 XML to Peppol Transition
Businesses currently receiving XML invoices must transition to Peppol format. From April 6, 2025, invoices will exclusively use Peppol.
4.2 PDF Access Alternative
Businesses opting out of EDI can download PDF invoices through the Customs Invoice e-service, provided they have previously set up notifications in the service.
5. Frequently Asked Questions
5.1 Will invoices be available in PDF alongside Peppol?
PDFs will not accompany Peppol invoices directly; however, PDF versions will be downloadable via the Customs Invoice e-service from April 6, 2025.
5.2 Can previous XML invoices be accessed via PDF?
No, historical XML invoices will not be available in PDF form through the e-service.
6. Invoice Specifications and Examples
Swedish Customs provides specification documents and sample Peppol invoice files:
- Peppol BIS Billing 3 Invoice and Credit Note samples available.
- Regular updates are issued; businesses should regularly check for the latest versions.
7. Continued Paper and Digital Mailbox Options
Businesses currently receiving customs invoices via paper or digital mailboxes (e.g., Kivra) will experience no changes and may continue using these methods.
8. Custom Invoice Generation and VAT Reporting
Invoices will now be issued separately based on import declaration types:
- Standard Declarations
- Simplified and Supplementary Declarations
- Amendments
Note: VAT reporting periods are tied to the invoice issuance date.
9. Payment Procedures and Guarantees
9.1 Payment Methods Remain Unchanged
Payments remain unchanged, typically allowing around 30 days credit from import date, payable via direct debit or bank transfer.
9.2 Guarantees
Upon payment, the guarantee’s reference amount is released. It’s crucial to maintain sufficient guarantees to avoid import delays. Swedish Customs’ e-service “Guarantees” assists with tracking these.
10. Content Changes on Invoices
Customs invoices will undergo content and formatting adjustments, clearly indicating payable amounts. Businesses should review prototype invoices provided by Swedish Customs to familiarize themselves with these changes ahead of implementation.
Disclaimer
The information provided in this article is based on official guidelines and announcements from Swedish Customs. All businesses should regularly consult the official Swedish Customs website and documentation to ensure compliance and stay updated on potential changes or revisions to the invoicing requirements and standards. For comprehensive specifications and additional updates, visit the official website at Swedish Customs.
