Companies that use cash registers in Sweden to record business transactions must report their cash register systems to the Swedish tax authorities.
The following notifications must be made:
- Cash register registration
- Changes in circumstances
- Malfunction reports and operating failures
- Cash register decommissioning
The declarations can be easily completed by the company itself via the tax authorities' e-Services.
The e-Service can also be used by an authorised person who is designated as the registration office for the company's cash register. A registration office can be registered directly via the "Authorised representatives and powers of attorney" e-service or via form SKV 4859.
Cash register registration
When commissioning an new point of sale system / cash register system,
- all cash registers and
- the certified control units (certifierade kontrollenheter in Swedish)
used must be reported to the tax authorities, for example via their e-Services.
Confirmation of registration is issued within one week. After approximately one month, the tax authority will send the registering company
- a certificate of registration and
- a sticker, which must be affixed securely and visibly to the cash register. The sticker shows the ID of the cash register and the control unit.
The cash registers can be used from the time of notification (e.g. via e-Services). It is not necessary to wait for the stickers.
Changes in circumstances
Changes in circumstances must be reported to the tax authority within two weeks (after a change).
Examples of changes in circumstances:
- Purchase of another cash register (from a different manufacturer),
- Replacement of the existing cash register (e.g. due to a defect),
- Sale of the cash register or a change of address.
Malfunction reports and operating failures
Operating failures must be reported to the tax authorities as soon as possible, especially in the case of permanent failures.
In the event of failures, sales must be recorded on another cash register with a connection to a control unit. If this is not possible, cash invoices can be issued.
If it is impossible to issue cash invoices, sales must be documented in another suitable manner. In accordance with the Accounting Act and the Swedish Financial Accounting Standards Council's standards, it is sufficient for the sales transaction to be recorded in a cash book or cash report. In such cases, the sales should not be subsequently recorded in the cash register. Receipt pads can be used to document sales in such cases and to provide customers with receipts.
Cash register decommissioning
The permanent decommissioning of a cash register, for example in the event of sale or planned decommissioning, must be reported to the tax authorities (e.g. via e-Service) in the same way as commissioning.
The control unit of the cash register must be stored securely for at least 12 months after the end of use. If the control unit is sold together with the cash register, the previous owner is responsible for ensuring that the information is made available to the tax office in the event of an audit.
Further information can be found on the Swedish Tax Agency's website.
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