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If you are planning to have a cash register then you must report this to the Swedish Tax Agency. The easiest way to do this is via the Cash Register e-service. Here you are able to certify the cash register, modify information and report any malfunctions of the cash register. Also agents such as distributors are able to make reports to the Tax Agency.
The Cash Register service enables you to report the cash register, modify information and report any malfunctions of the cash register. (In Swedish)
When you have reported the cash register and the control unit you will receive confirmation of this after about one week. A certificate of registration is sent out about one month after the notification. You also receive labels (stickers) that show the identification number for the cash register and the control unit respectively. Stick the labels securely and visibly on the respective unit. If you have a cash register of such a type that it is not possible to secure the labels on the cash register/control unit then you should keep the labels next to where the cash register is actually used. You should also have a list of which units correspond to the respective label.
You may start using the cash register as soon as it is reported to the Swedish Tax Agency; in other words already before you have obtained the labels.
If your circumstances have changed you must report this to the Swedish Tax Agency within two weeks of such a change. Examples of such change of circumstances may be the procurement of another cash register, the replacement of the existing one, the sale of the cash register or a change of address.
When you report a change of circumstances, in some cases it may arise that you receive labels (stickers) marked xxxxxxx. In that case you should retain the old label since it continues to apply.
In case of an operating failure (outage), it is important that you report the problem to the Swedish Tax Agency as soon as possible. This applies, above all, to lasting stoppages. An operating failure that lasts some time may be one that requires repair and which cannot be carried out during the sales day. You do not need to report the malfunction of the cash register owing to a power cut.
In the event of an operating failure (outage) the fundamental requirement applies that all sales shall be registered in a cash register. If you continue to sell nevertheless this means that you may be charged an inspection fee owing to the sales not having been registered in a cash register. Where the operating failure has arisen owing to circumstances that lie beyond your control, then this is something that the Tax Agency shall pay special attention to, within the framework of the provisions relating to complete or partial exemption from the inspection fee. Through your malfunction report we acquire knowledge of the operating stoppage and we can subsequently assess whether it was excusable that you continued to sell without registering the sales transactions in a cash register.
If you are unable to register the sale transactions in the cash register, for example owing to an operating failure (outage), you may continue to sell without contravening the cash register regulations by producing a cash invoice for each sale transaction undertaken.
If your business is of such a kind that you are unable to use cash invoices, you must document the sales in some other appropriate way. In accordance with the provisions of the Accounting Act and the standards of the Swedish Accounting Standards Board, it is sufficient that the sale transaction is noted in a cash book or cash report. In such cases you should not register the sales in the cash register afterwards. You can use a receipt block in order to best document the sales and to be able to offer receipts to the customers.
It is important, at the earliest opportunity, that you take reasonable steps to have your cash register repaired or replaced as soon as possible. The Swedish Tax Agency’s scope for not charging an inspection fee in these situations mainly concerns cases where the operating failure is of a temporary nature and is due to circumstances that are outside your own control.
When you no longer use your cash register or control unit these shall be deregistered. The easiest way to do this is via the e-service Cash Register.
A control unit that is no longer used shall be kept securely for at least 12 months after its use has been discontinued. If the control unit is sold together with the cash register, the previous owner is responsible for the information being made available to the Tax Agency in the case of an inspection.
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