Can the sale of restaurant and serving services to customers sitting in the restaurant, where ordering and payment are done online via the customer's smartphone, constitute sales through distance contracts?
Specifics regarding restaurant and catering services in Sweden
Public
Sweden
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
57
Content accuracy validation date:
03.06.2024
Content accuracy validation time:
13:55h
Content
No, sales of restaurant and catering services that take place via an app on the customer's smartphone by a customer sitting in the restaurant cannot be considered sales through distance contracts. All such sales must therefore be registered in the restaurant's cash register, and the customer must be offered a receipt from the cash register. In other words, fiscalization must be applied, with all predefined requirements.
We can find the background in different acts where the Tax Procedures Act (SFL) is important. A distance agreement is an agreement that is entered into within the framework of a system organised by the trader for reaching agreements at a distance, if the communication takes place exclusively at a distance.
What characterises a restaurant operation is that it consists of a varying number of different services, several of which take place before a possible agreement is entered into, such as the provision of premises, furniture and crockery, table placement, table setting, removal, order management, etc., which have the purpose of enhancing the customer experience as well as enabling immediate consumption on the spot of ordered food and drink. In a restaurant operation, the delivery of the food is only a part, and other services form the predominant part.
Considering what a restaurant and catering service includes for various elements and actions, it is the opinion of the Swedish Tax Agency that such services cannot constitute sales through distance contracts.
Other news from Sweden
New document was uploaded: E-invoicing system in Sweden
Sweden
Author: Kristina Dosen
Did you know that e-invoicing has existed in Sweden in a variety of forms since the 1980s? The purpose of this document is to present an e-invoice special system that is used and announced in Sweden. Read more
New document was uploaded: Q& A from the webinar: Fiscalization in the Scandinavian countries
Author: Kristina Dosen
We prepared the questions you asked during our webinar and our responses regarding the fiscalization in Norway and Sweden. Read more
New document was uploaded: Recorded webinar: Fiscalization in the Scandinavian countries
Author: Kristina Dosen
On June 13th, 2024, Fiscal Solutions organised a free webinar on the topic of "Fiscalization in Scandinavian countries". The webinar was held by Fiscal Solutions Legal Consultants Nikolina Basic and Stefan Ditrih. Read more
Fiscalization updates in Sweden
Public
Sweden
Author: Kristina Dosen
Sweden
Author: Kristina Dosen
The fiscalization system in Sweden was established many years ago. Of course, during that time, certain changes were introduced, but the basis of the fiscalization system is hardware: a cash register and control unit device. However, there are some updates to be implemented. Let's find out more about this. Also, in order for your company's sales to be covered by the obligation to be registered in... Read more
New document was uploaded: Overview of fiscalization in European countries
Author: Kristina Dosen
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
New document was uploaded: Digital Product Passport
Author: Kristina Dosen
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more