The Swedish Tax Court’s Advance Notice No. 15-25/I clarified that both electricity supplied for EV charging and fixed network access fees are subject to Swedish VAT, as the place of supply is considered Sweden. The case involved a foreign EV charging app operator with no permanent establishment in Sweden, highlighting that domestic consumption triggers VAT liability regardless of the supplier’s location. Read more

As of January 1, 2026, the Swedish Tax Agency will exempt certain lotteries and games of skill at public events from mandatory cash register reporting. This new regulation applies to specific market traders and includes strict limits on the maximum stake and prize value for games of skill. The Swedish Tax Agency has issued new regulations (SKVFS 2025:6) granting specific exemptions from cash regis... Read more

Sweden is preparing for the EU’s ViDA directive by considering a national approach to e-invoicing and digital VAT reporting, with the Confederation of Swedish Enterprise urging a public inquiry. The Swedish Tax Agency has also launched a nationwide survey to gather business feedback, open through June and July 2025. Sweden is preparing for new EU regulations under the VAT in the Digital Age (ViDA)... Read more

In Sweden, EV chargers and other unmanned self-service systems are exempt from standard cash register fiscalization requirements. Printed receipts are only mandatory when transactions are processed through certified cash registers, which these systems typically do not use. Read more

This document addresses all the technical details regarding the fiscalizaton process in Sweden. In this presentation, we deal with topics such as main features of the fiscal law, control unit, transaction signing, fiscal data, reports, integration, solutions, transaction types, etc. Read more

In Sweden, fiscal control units must be retained for at least 12 months after a cash register is sold, scrapped, or replaced, ensuring access to historical transaction data. These devices must store five years of data and cannot be emptied, with strict rules governing replacement and preservation to maintain compliance and transparency.   Fiscalization rules in Sweden require the usage of a... Read more

In Sweden, each cash register must have a unique manufacturing number, as required by SKVFS 2009:1, with specific rules for identifying both the software and individual registration units. While ROM- and PC-based systems generally meet these requirements, network-based cash registers must implement an additional numbering system to assign unique IDs to each unit. Read more