Fiscal subject related
In general terms, all businesses that handle cash or card transactions are obliged to use cash registers or Point of Sale (POS) systems that comply with specific requirements.
In Sweden, a series of laws and regulations regulates the operation of cash register systems. According to the Swedish Tax Agency, all businesses processing cash or card payments must use cash registers or POS systems with predefined fiscalization rules.
These systems are required to:
· Retain sales data and payment information
· Generate reports for bookkeeping and accounting.
· Provide electronic journal capabilities
· Connect to a verification system to validate and approve sales transactions.
· Possess security functions to protect against data manipulation.
Failure to comply with these regulations can result in significant penalties and disrupt business operations.
Other news from Sweden
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
E-invoicing in Sweden—overview

Sweden has mandated e-invoicing for all Business-to-Government (B2G) transactions since April 1, 2019, requiring suppliers to public entities to submit invoices electronically in the Peppol BIS Billing 3.0 format. While Business-to-Business (B2B) and Business-to-Consumer (B2C) e-invoicing are not yet mandatory, they are gaining traction due to their efficiency and cost-saving benefits. Read more
Reminder: Changes for Simplified Invoice Rules in Sweden

Sweden has updated its simplified invoice rules by repealing regulation SKVFS 2005:14 and introducing new VAT provisions under SKVFS 2024:26, effective December 2024. These changes align with EU VAT directives and simplify invoicing for specific scenarios such as vending machine sales, public transport, toll payments, and combined electricity services. Read more
New rules for simplified invoices in Sweden from 2025

Starting January 2025, Sweden's tax agency, Skatteverket, will implement new VAT regulations for simplified invoices under specific scenarios. These include sales through payment machines, public transport transactions, toll payments, and the supply of electrical power and network services if combined on the same invoice. Read more
Transitioning to Peppol BIS Standards in Sweden

Sweden’s public sector e-procurement initiative, SFTI, will transition to Peppol BIS standards by July 1, 2025, replacing the EDIFACT-based SFTI ESAP 6 standard for purchase orders to modernize and streamline digital transactions. Peppol BIS formats, including tools for catalog creation, ordering, invoicing, and shipment notifications, will improve efficiency, clarity, and global interoperability... Read more
VAT Act amendments announced in Sweden

Sweden has announced amendments to the VAT Act, effective January 1, 2025, to streamline the system and provide clearer guidelines. Key updates include new VAT exemptions for small businesses with low annual turnover, revised definitions for taxable activities, and a 12% VAT rate for certain art and antique transactions. The amendments also outline conditions for input tax deductions and detailed... Read more