Nyttig information från Skatteverket
NOTE! As a business owner, you are responsible for keeping up to date with the Swedish Tax Agency's rules on cash registers. The information below was correct as of 16 December 2019.
Receipt requirement
By law, entrepreneurs must actively offer the customer a receipt produced by the cash register - either digitally or on paper.
Important to know:
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The Swedish Tax Agency requires that you can always offer a paper receipt, if the customer requests it.
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If you only offer digital receipts:
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Make this clear at the entrance of the shop and at the checkout.
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If the customer still wants a paper receipt, the purchase must be cancelled.
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If you still make the purchase without offering a paper receipt, you risk a verification fee.
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Legal basis: Skatteförfarandelagen 39 kap. 7 §
Exemption from the control unit requirement
To be exempt from the control unit requirement, you must fulfil certain conditions - it is your responsibility to ensure that these apply to you. Below are some general guidelines:
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Annual sales are below four price base amounts (SEK 186,000 including VAT for 2019).
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The business is exempt from tax under the Income Tax Act.
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Applies to, for example:
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State authorities, municipalities and county councils.
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Non-profit organisations that meet the requirements of the Swedish Tax Agency.
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Read more at the Swedish Tax Agency:
Exemption from cash register requirements
VAT exemption
Some activities are exempt from VAT, but you must check yourself that this applies to your business. Example:
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Non-profit organisations - these sell services and goods at 0% VAT, but still have to declare the VAT separately.
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State, municipal and county councils - may be exempt from VAT depending on the type of activity.
Read more:
Visit the Swedish Tax Agency for up-to-date and detailed information:
www.skatteverket.se