It is always you, as an entrepreneur, who has a personal responsibility to check the Swedish Tax Agency's regulations on companies and cash registers.
The following information was correct at the time of writing on August 30, 2023.
A certified cash register must not work without contact with the control unit. The same applies in the event of a fault/replacement of the physical cash register. Notification, deregistration and error reporting must be done by an authorized person in the company on the Swedish Tax Agency's website immediately.
If an error occurs with your cash register, so that you cannot register sales at the cash register, you must report the error to the Swedish Tax Agency immediately.
You can report errors on the Swedish Tax Agency's website, where you can log in with Mobile Bank ID. Link:
For help over the phone call 010-576 60 60.
To document purchases without a cash register.
How the documentation of sales should be done is stated in the Accounting Act, but in general it can be said that the more information about the sale that is documented, the better. The original of the temporary documentation must be kept in the accounts.
A tip is that the business also keeps a manual journal of the cash register. A short breakdown can then be entered in the journal if the business has not had time to report a fault in the cash register. Then the business has a basis to show the inspectors that the cash register did not work even though it has not yet had time to report the fault to the Swedish Tax Agency.
Do this when you sell without a working cash register.
- Record all sales on paper. The information needed is:
- Date and time
- Item name
- Number of goods or services sold
- Company name and registration number
- Address of the shop.
- Provide a written receipt to the customer if requested.
- Total your sales at the end of the day.
- Record the ledger.
Note - Sales must not be recorded at the cash register!
In this case, your paper journal is your accounting basis.
It is always your responsibility as an entrepreneur to check the Swedish Tax Agency's regulations on companies and cash registers.