2020/0398/S
EC/EFTA
SE Schweden
  • X00M - GÜTER, VERSCHIEDENE PRODUKTE
2020-09-28
2020-07-02

Cash registers

The Swedish Tax Agency’s regulations amending the Swedish Tax Agency’s regulations (SKVFS 2014:10) on the use of cash registers, SKVFS 2020:Z

It is stated in the Swedish Tax Agency’s regulations that a control unit or control system must be included as part of a cash register system. It is sufficient that the functions of a cash register system have a manufacturer declaration if the control unit or control system is certified. The Swedish Tax Agency’s regulations SKVFS 2014:10 contain provisions on the use of cash registers.

Provisions on cash register requirements can be found in the Swedish Tax Agency’s regulations (SKVFS 2014:9). Provisions on certified control units can be found in the Swedish Tax Agency’s regulations (SKVFS 2009:2, reprinted as SKVFS 2016:1) and provisions on certified control systems can be found in the Swedish Tax Agency’s regulations (SKVFS 2014:8).

SKVFS 2020:X contains a proposal to amend provisions in the Swedish Tax Agency’s regulations (SKVFS 2014:10) on the use of cash registers. This is because the Swedish Tax Agency proposes replacing the regulations on control systems in accordance with SKVFS 2014:8 with the Swedish Tax Agency’s regulations SKVFS 2020:X on control systems for cash registers. The proposed amendments in SKVFS 2014:10 are a consequence of the fact that the use of cash registers with a manufacturer declaration is to work together with a certified control system in accordance with SKVFS 2020:X.

The draft SKVFS 2020:Z also contains provisions that allow a cash register, control unit and control system to be kept within the European Economic Area (EEA).

The draft concerns amendments to a regulation on requirements for cash registers as decided by the Swedish Tax Agency, SKVFS 2014:9. That regulation has been notified under Notification Nos 2008/265/S and 2013/659/S.