Lines

1. In Svefaktura, there is no need to include information about the VAT rate at the line level. It is sufficient to have a summary of all amounts.
2. In BIS 3.0, each line must contain information about the VAT rate used, even if it is the same for all lines.

Totals

1. Svefaktura can be created without a TaxTotal, for example, if the invoice is domestic and without VAT.
2. BIS 3.0 requires that there is at least one TaxTotal, even if it is empty. See the next point.

Tax and VAT Category

1. Svefaktura has only two different categories for tax. S, which is standard, and E, which is an exception.
2. For BIS 3.0, there are several new categories to be used. The most common are AE, A, G, O, S, and Z.
   
   All codes are available here: http://docs.peppol.eu/poacc/billing/3.0/codelist/UNCL5305/

VAT Exemption

1. If a Svefaktura has 0% VAT on one or more products, there should be an explanation, ExemptionReason, explaining why it is 0%.
2. BIS 3.0 requires an explanation, ExemptionReason, of why the VAT rate is 0%. Indicate if it is, for example, export, exemption, or "construction VAT" with the correct code, see above.
   Note! Validation has no ability to check if it is a certain type of exemption, so one solution is to continue with category E, but also include an explanation in plain text.

VAT Rates

1. If the issuer has country code SE, only 6%, 12%, and 25% VAT can be used in BIS 3.0 when using category S.
   
   More information:
   http://docs.peppol.eu/poacc/billing/3.0/rules/SE-R-006/

Approved for F-tax

1. If the issuer has country code SE, it must explicitly state "Approved for F-tax" as ExemptionReason for the invoice to be approved according to BIS 3.0.
   
   More information:
   http://docs.peppol.eu/poacc/billing/3.0/rules/SE-R-005/

There is a significant difference in the validation of mathematics between Svefaktura and BIS 3.0. This can create challenges for you as an invoice issuer. 
 

Decimals

1. Svefaktura does not actually have any limitation on how many decimals can be used, but four decimals have become a de facto standard.
2. BIS 3.0 has somewhat more complicated rules for decimals.
   
   Totals/Amount 
   All fields containing totals may have a maximum of two decimals.
   Unit prices, quantities, and percentages, however, have no limitation on decimals.
   
   More official information about BIS 3 is available at Peppol>>
   
   All rules are available here:
   http://docs.peppol.eu/poacc/billing/3.0/rules/UBL-DT-01/

Calculations

Calculations are done very precisely in BIS 3.0 and must match to the cent. All fields with totals may only have two decimals, and it is important to be aware of rounding rules.

Example: 12.3951 = 12.40 while 12.394 = 12.39

Negative Invoice Lines

1. Only Quantity may be negative in BIS 3.0.
   Unit price may not be less than 0. 
   
   Read more: 
   https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-27/ 

More detailed information about calculations can be found in the official documentation >>

References to other documents and objects differ significantly between Svefaktura and BIS 3.0.

Purchase Order Number 

1. In Svefaktura, one can have one order number per invoice line. BuyersID
2. In BIS 3.0, it can only be at the document level. OrderReference/ID

Reference Codes

1. Svefaktura requires a reference code, RequisitionistDocumentReference #1.
2. BIS 3.0 does not require a reference code, BuyerReference, but there must be either a BuyerReference or an OrderReference/ID.

Cost Center

1. In BIS 3.0, there is a separate field where you can provide information that the recipient can use for, for example, accounting. This field is called AccountingCost. It exists at both the document and line levels.
2. There is no field intended for this in Svefaktura. Sometimes RequisitionistDocumentReference #2. is used.

Contract

1. Svefaktura uses the field AdditionalDocumentReference together with various attributes for contracts, in this case CT. It is possible to specify this multiple times.
2. BIS has its own field for this, ContractDocumentReference, and you can only have one contract per invoice.

Agreement

1. Svefaktura uses the field AdditionalDocumentReference together with various attributes for agreements, in this case ACD. It is possible to specify this multiple times.
2. BIS 3.0 uses the more general field AdditionalDocumentReference, along with a specific code list. Read more about these at the bottom of the document.

Delivery Notes

1. Can NO longer be specified per invoice line in BIS 3.0, DespatchDocumentReference, but should only be used at the document level. If you still need to use it per line, a note on each line is recommended.

Delivery Date

1. Cannot be specified on the invoice line in BIS 3.0 other than as a note. It must be specified per document. ActualDeliveryDate

Country Codes

1. In BIS 3.0, it is an absolute requirement that all parties have country codes and that these country codes are coded according to ISO 3166-1. So make sure all your customers have a country code.

Addresses

1. In BIS 3.0, Department and Postbox are no longer included as separate fields. From now on, there is a general AddressLine that applies.

Names of Parties

1. With BIS 3.0, a new mandatory field is introduced, which is RegistrationName. This is the registered name of the company. It is mandatory to include this for both buyer and seller.
2. There is also a field for the party's "trade name" PartyName, but it is optional.

Organization and VAT Registration Numbers

1. For Svefaktura, there are actually no requirements for the content. You can enter "anything" in these fields without breaking the standard. However, problems may arise during reading and matching.
2. For BIS 3.0, there are many rules regarding the content of these fields concerning, for example, the number of characters, prefixes, and country codes.

One significant difference between Svefaktura and BIS 3.0 is that quantity, name, and price are all mandatory in BIS 3.0 while they were optional in Svefaktura. If your invoices have so-called zero lines to "create some space" and make the invoice more readable, you should review these and work to eliminate them.
 

Unit Codes

For example, EACH, METER, or HOURS. unitCode

1. BIS 3.0 requires that these comply with UN/ECE Rec 20 or 21.
2. In Svefaktura, there are no specific requirements for these codes.
   
   More information can be found in our article on approved units.

Prices

1. Unit price, PriceAmount, can have unlimited decimals in BIS 3.0.
2. Line total in BIS 3.0, LineExtensionAmount, is, however, limited to two decimals.

Quantity 

InvoicedQuantity 

1. Must always be present in BIS 3.0. No limitation regarding the number of decimals.
2. This is optional in Svefaktura.

Name

Name

1. In BIS 3.0, Name is mandatory while Description, Description, is optional.
2. They are optional in Svefaktura. 

BIS 3.0 only allows six different document types as attachments. This means that only documents with the following file extensions are approved to be sent as attachments to BIS 3.0:

• .csv
• .pdf
• .png
• .jpg
• .xlsx
• .ods

With BIS 3.0, it is required to keep track of a number of code lists. Some have already been mentioned above, but below is a collection of these. 
 

1. Currency codes must be specified according to ISO 4217.
2. Country codes must follow ISO 3166-1 alpha-2.
3. Unit codes must be included in UN/ECE Rec20 or UN/ECE Rec21.
4. Electronic Address Identifiers must follow CEF's list.
5. Party identifications must follow ISO 6523.
6. VAT categories are from the list UNCL5305.
7. Additional Document Reference is a type of extended information or reference to another document. Must follow UNCL 1153.

All code lists required can be found on the official page for BIS 3.0.