SE Schweden

Cash registers

The Swedish Tax Agency’s regulations on cash register control systems, SKVFS 2020:X

The draft SKVFS 2020:X concerns cash register control systems. The draft is based on a previously reported case - cash register control systems as decided by the Swedish Tax Agency (SKVFS 2014:8), Notification No 2013/651/S. Control systems in accordance with SKVFS 2014:8 have not been placed on the market. The draft SKVFS 2020:X contains simplifications and improvements to SKVFS 2014:8; the intention is that SKVFS 2014:8 be repealed when SKVFS 2020:X enters into force. A cash register control system receives receipt data from connected cash registers and keeps the data secure and accessible for the purposes of control by the Swedish Tax Agency. The control system is operated as an external service for businesses that use cash registers.

The draft SKVFS 2020:X sets out the requirements for control systems and the functional requirements for the various components in a control system, the requirements for manufacturing control systems, etc. The draft contains provisions on certification of the functional requirements. Cash register control systems include a control server located at the business providing the service with a control system. The draft sets out the requirements that apply to a control server environment and the certification of such an environment. The draft allows for control systems to be designed in several different ways, which enables cash register manufacturers to build different cash register systems adapted to the specific needs of businesses.

The draft SKVFS 2020:X is supplemented with the draft SKVFS 2020:Y, which refers to amendments in the Swedish Tax Agency’s regulations (SKVFS 2014:9) on requirements for cash registers. The draft is also supplemented by the draft SKVFS 2020:Z, which refers to amendments in the Swedish Tax Agency’s regulations (SKVFS 2014:10) on requirements for cash registers.

Mutual recognition clauses can be found in Chapter 14, §§ 3 and 4 and Chapter 15, §§ 3 and 4.