What e-Invoicing requirements do you expect in scandinavia in 2020?

Between 2011 and 2015, the use of e-invoicing was introduced in Norway at all levels of public administration. B2G e-invoicing ready to receive since 2011 and ready to send since 2012. 45 productive PEPPOL access points and more than 121,000 PEPPOL recipients have been installed in Norway so far, processing over 8 million transactions per month.

The country-specific formats used are EHF and PEPPOL BIS. This means that all public administrations must be able to receive both formats. Companies that accept EHF e-invoices must be registered with Elma for this purpose. Therefore, electronic invoices have been used in all levels of public administration since 2015.

Last year, on April 1, 2019, EHF invoices and credit notes were replaced by version 3.0. Since January 2020, the obligation to issue SAF-T has been introduced for companies with sales of more than NOK 5 million. However, the SAF-T only has to be made available upon request, e.g. in the course of a tax audit. The scope of the SAF-T data is to be continuously expanded. At the beginning, only the query of accounting information is necessary, in particular details of the service provider, service recipient and VAT number.

B2G e-invoicing has been mandatory in Finland since 2010! Just like Denmark, Finland also relies on a 4-corner model. However, PEPPOL is not yet the permissible standard in the public sector, although this is to be changed in the future. Instead TEAPPSXML is used and most often Finvoice.

The Finnish Information Society Development Centre (TIEKE) has developed an updated version of the E-Invoicing Directory to identify the invoicing parties and recipients. This means that service providers and companies can now update their own company information, operate their tool themselves and can more easily connect new trading partners.

E-Invoicing has been compulsory in Sweden since 2008! However, the introduction of e-invoicing began in the 1990s. Today more than 60% of invoices from public authorities and approx. 50% of all invoices to local public invoice recipients are issued electronically.

Since April 1, 2019, all invoices must be issued electronically without exception, with no minimum value. PEPPOL BIS Billing 3.0 is mandatory for buyers in the public sector and the same e-invoicing obligation applies to all suppliers to public companies. Those who send paper invoices must expect penalties. This is expected to result in cost savings of approximately €165 million per year.

INPOSIA as a PEPPOL access point connects you to the OpenPEPPOL network and exchanges data securely and without roaming charges via the recipient’s access point. INPOSIA is a PEPPOL access point and is authorised to connect customers to the PEPPOL network.