NOTE! It is always you as a business owner who is responsible for complying with the Swedish Tax Agency's rules on cash registers.
The information below was correct as of 30 August 2023.
When do you have to report a fault?
A certified cash register may not be used without being connected to a control unit. In the event of a failure or replacement of a cash register or control unit, you as a business owner must
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Make a notification, de-notification or fault report directly to the Swedish Tax Agency.
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Report a fault immediately if you cannot register sales due to a technical fault.
How to make a fault report
- Go to: Report a cash register error to the Swedish Tax Agency
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Log in with Mobile Bank ID.
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Follow the instructions on the page.
You can also get help by phone: 010-576 60 60
How to document sales during downtime
If the cash register is not working, sales must be documented manually according to the Accounting Act. The more details you provide, the better.
Do like this:
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Record the following for each sale:
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Date and time
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Item name
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Number of goods/services sold
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Price of goods/services
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VAT rate
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Company name and organisation number
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Address of the shop
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Give the customer a receipt if requested (handwritten is fine).
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Sum up the day's sales at closing time.
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Record the sales according to the applicable accounting rules.
Please note: You must not re-register the sale at the till when it is working again. The manual journal is your official accounting record.
Tip!
To increase traceability, you can keep a manual cash register journal even during short downtimes. If you have not yet had time to report a fault to the Swedish Tax Agency, you will still have documentation to show during an inspection.