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Supervision and Inspection visits

The Swedish Tax Agency carries out inspection visits without notifying you in advance. The purpose of the visit is to check that you, as a trader/business owner, have a cash register which satisfies the requirements that apply.

When a visit occurs you must submit the information that the Tax Agency requires. For example, you must be able to show the control code for a specific receipt. If the control code does not appear on the receipt it is normally found in the journal of your cash register.

The Tax Agency also carries out unannounced inspection visits in order to check that you are managing the cash register in a correct way.

In the course of such inspections the Agency may carry out the following:

  • customer counting
  • test purchases and
  • checks on receipts as well as
  • cash inventories.

The Tax Agency may decide to impose a fine of SEK 12 500 if you fail to comply with your obligations. If the company again fails to comply within a year then the fine is SEK 25 000.

To appeal against a decision

You may appeal against a decision concerning the fines arising from inspection visits.


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