2021/0189/S
EC/EFTA
SE Sweden
  • X00M - GOODS AND MISCELLANEOUS PRODUCTS
2021-06-28
2021-04-01

Cash registers

The Swedish Tax Agency’s regulations amending the Swedish Tax Agency’s regulations (SKVFS 2014:9) on requirements for cash registers

The draft is a reprint of the regulations (SKVFS 2014:9) on requirements for cash registers. The amendments are due to the Swedish Tax Agency’s new draft regulations on standard data exports from cash register journal memories, SKVFS 2021:X. In addition, a few further amendments are proposed.

The draft is a reprint of the regulations (SKVFS 2014:9) on requirements for cash registers which are based on now repealed regulations on requirements for cash registers, SKVFS 2009:1. These regulations contain no provisions on mutual recognition. The regulations have been notified to the European Commission in accordance with EU provisions on technical regulations. In Sweden, special Swedish provisions on cash registers apply for tax inspection purposes. According to EU law, Sweden may, for tax inspection purposes, have such special provisions.
The regulations have been notified previously: 2008/266/S (SKVFS 2009:1), 2013/656/S (SKVFS 2014:9) and 2020/395/S (SKVFS 2020:10).