New Swedish Law on Reporting of Supplier Payments

About the author

I work as a Local Product Manager for SAP Globalization Services representing SAP Sweden, covering finance and logistics topics.


Large companies registered in Sweden with more than 250 employees registered in Sweden must report their payment terms, and the % of their invoices paid on time. This is a new legal requirement.

The reporting period will be 1 July 2022 to 30 June 2023 and you have until 30 September 2023 to upload the data to the government website. Each following year will follow the same time periods.

Please note that if you have more than 1 swedish legal entity with more than 250+ employees, then you have to submit separate reports to the government agencies.

Information to be provided by companies
The average agreed payment term.
The average actual payment term.
The percentage of invoices paid after the agreed payment term.

Payment terms must be reported separately for vendors with:

0 – 9 employees

10 – 49 employees

50 – 249 employees.

More information is available in English from the swedish government website here

An Example report is below for reference

Employees Average agreed payment time Actual Payment time % of invoices paid late according to the invoice terms
0-9 employees 30 days 35 days 30%
10-49 employees 45 days 50 days 35%
50-249 employees 60 days 55 days 20%



For SAP ECC customers, there is no automatic report. SAP provides the following explanations for customers to design their own query reports

There is no SAP table that currently records the number of employees for each vendor. However, the swedish government will provide a listing on 30 June 2023 showing the organization number, name and number of employees for every swedish company and this information can be cross-referenced. Every large swedish business will need this file in order to complete the task as it is not normal to retain accurate data on vendor employee numbers.

An example file is attached below and we expect the actual file to be accessed at this web location.

Below, we have the steps to create a payments report per vendor

  1. Select Table LFA1, with fields LIFNR for supplier number and STCD1 and STCD2 which contains the company registration number
  2. In Table BSEG, with field LIFNR for supplier number, you can cross reference the data from LFA1 to BSEK to join the 2 tables together, to merge the LFA1-STCD1 and LFA2-STCD2 data into table BSEK
  3. Select Table BSEG, with fields BUKRS for company code restricted to each swedish legal entity in the group and ZFBDT for period 01 July 2022 to 30 June 2023. This is to exclude old data and data not relevant to the swedish entities.
  4. In Table BSEG, with field ZTERMS you will find the agreed payment terms for every supplier.
  5. In Table BSEG, with fields ZFBDT for baseline payment date and AUGDT for clearing date, you can calculate the days taken between the supplier’s creation of the invoice and the payment by the SAP customer to the supplier. The difference of these 2 fields should calculate the actual payment terms for each invoice.
  6. The calculation for BSEG- TERMS minus   BSEG`( ZFBDT – AUGDT) will show is the invoice was pay on time or late. This is a binary result. Users can calculate this for each invoice in the period.
  7. Using the above data, users can combine the .CSV file from the government with LFA1-STCD1 or STCD2 data to calculate a supplier has 0-9 employees, 10-49 employees, 40-250 employees or more than 250+ employees. The more than 250+ employees at a vendor cateogry can be ignored as it is not part of this report. Large company to large company transactions are excluded. You may use a data broker tool to handle this is you have very large supplier invoice volumes.
  8. Summarise the above data into the aggregate table requested by the Swedish government.
  9. Log into government website and manually type in results to the portal.

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