In Sweden, all cash receipts must be sent to the certified control unit ("certifierade kontrollenheter").
The Swedish Cash Register Act does not provide for offline capability (failure of the control unit).
This means that if the control unit fails, the cash register cannot be operated and no receipts can be issued.
Invoiced turnover or the cash invoice ("fakturerad försäljning" och "kontantfaktura") however offers a way to continue selling if the control unit fails.
In contrast to a normal invoice (the seller gives the buyer goods on credit for later payment, e.g. by bank transfer), the cash invoice is characterised by the fact that it contains the payment method "CASH", i.e. that the amount due is paid in cash.
Cash invoices do not have to be documented in a cash register via the control unit if they comply with the requirements of the Swedish Accounting Act regarding its content.
This means that the invoice must contain, among other things, the following information:
- Information on the issuer of the invoice (e.g. company data).
- Invoice issuing data (date / time)
- Information on the goods / services sold (description, quantity,...)
- Information on the buyer (the buyer must be identifiable! Name and address details)
- Cash invoices must be numbered consecutively and the series of numbers must be uninterrupted throughout the financial year.
The cash invoice must be recorded in the accounting system and archived accordingly.
A temporary offline situation of the control unit can thus be bridged by issuing a cash invoice.