The cash register requirement covers town squares and markets. Sales in temporarily hired premises also constitute town square and market trading.
Businesses that have both retail sales in shops and sales at for instance fairs or temporary sales in squares and markets shall use cash registers, even if these sales in themselves are insignificant in scope.
Foreign enterprises without a permanent establishment in Sweden also have to use cash registers as of 1 May 2017
If you have a foreign enterprise that is selling goods or services in Sweden, then as of 1 May 2017 you have to use a cash register to the same extent as Swedish companies. The cash register has to comply with Swedish regulations. This means that it must have a manufacturer’s declaration and a certified control unit.
As an alternative you can use a foreign cash register that complies with requirements that are equivalent to those Sweden has. It has to have been examined under the regulations in another country in the European Economic Area.
The Cash Register service enables you to report the cash register, modify information and report any malfunctions of the cash register. (In Swedish)
If you use cash registers and control units in outdoor environments they will be exposed to different weather conditions which, for natural reasons, will vary during the year. You may therefore be obliged to adapt operations so that the cash register’s operating environment is suitable.
Where the mains power supply does not reach your point of sale you must arrange your own power supply or use a battery-powered cash register. If an unexpected power cut should occur and you have a mains connected cash register you may continue to carry out sales without registering sales in a cash register while you wait for the power supply to be restored.
You do not, therefore, need to have a battery-powered cash register in reserve. On the other hand, you must documents sales in another appropriate manner. The sales shall be documented in accordance with the provisions of the Accounting Act and the standards of the Swedish Accounting Standards Board. This means that it is sufficient that you note down the sales in a cash book or cash report. In such cases, you must not register sales in the cash register afterwards. You may use a receipt block to offer receipts to the customers.
A cash register is an electrical product; for all electrical products the principle applies that it is the user who has the responsibility for it being used in a way that does not put at risk anyone’s safety.
There are no provisions in the Tax Agency’s regulations that specify that a cash register must be able to handle different types of weather. Companies that are obliged to use cash registers must therefore ensure that they use a cash register that is appropriate for the situation or indeed adapt their activities so that the user environment is appropriate. Retailers of cash registers are able to offer more detailed information on electrical safety issues that relate to manufacturer declared cash registers and certified control units.
If you operate a mobile retail business (which involves moving operations from one place to another) and you adjudge that you cannot take with you a cash register that meets the necessary requirements when making sales then you can instead produce a cash invoice for each customer.
You are considered to operate a mobile business if your activities involve travelling out to the customer to sell goods or services. Such occupations may include, for example, veterinary surgeons and professional masseurs. Please see also under the heading “Exemptions from the cash register requirement”.
A cash receipt must include certain information. Such information is the address where you run your business. It is common for businesses conducting sales on squares and markets that there are no business premises where sales transactions are made. In that case you must indicate another address where you have your business. This may be your home address or PO Box address (registration address).
Unmanned sales, for example farm and roadside sales of agricultural products, are not covered by the cash register requirement. This applies regardless of the volume of the sales. Unmanned sales shall therefore not be counted when assessing if other cash sales in the business (for example sales on town squares) are covered by the rules relating to the cash register requirement. Use our e-services?
Sales of goods on town squares and markets include sales which occur on streets and squares, markets of different types, flea markets, fairs, sporting events, music and other types of festival, temporarily utilised premises or similar.
In the event you have both in-store sales and sales on town squares and markets, then you should use cash registers at both types of venue, even if the sales transactions on town squares and markets are less than four times the price base amount. This is due to the fact that the threshold amount of four times the price base amount shall be calculated for the entire business operations of the company and the sales on town squares and markets are not normally considered to be a separate business within the company as a whole.