Document requirements Sweden

According to the Swedish Cash Register Act ("Kassaregisterlagen"), cash registers must be able to produce at least the following documents:

• cash receipts
• Z daily report
• X daily report

Special labelling

Receipts must be specially marked in Sweden if they are

• a training receipt,
• a reprint of a previously issued receipt and
• a proforma receipt. 

These receipts must be clearly marked as follows:

• It must not be possible to change the text and
• it must be printed in at least twice the font size of the receipt total. (The font size used for the marking must be twice as large as the font size in which the receipt total is printed).

* ATTENTION: Receipt reprinting: The POS system must not be able to make more than one receipt copy.!

Minimum information on receipts and reports

In Sweden,

• cash receipts,
• return receipts (returns),
• receipt copies,
• training receipts and
• pro forma receipts

must be secured by the control unit or control system.

In addition, cash registers in Sweden must generate the following reports:

• X report
• Z report

Receipts

Receipts must contain at least the following information:

1. Company name and company ID (or personal ID).

2. Address of the place where the sale takes place

3. Date and time of the transaction

4. Serial number of the receipt (receipt number) - uninterrupted ascending number

5. ID of the cash register

6. Quantity and description of the goods/services sold

7. amount of the goods or services including VAT and total amount of the payment to be made by the customer

8. the amount of VAT due on the payment amount (VAT total)

9. breakdown of the VAT amounts into different VAT classes

10. list of means of payment used and totals per means of payment

11. Serial number of the control unit

12. (Information "electronic receipt" if the receipt was issued in digital form)

X report

X-reports must contain the following information:

1. Company name and organisation ID (or personal ID no.)

2. Date and time of report creation

3. Indication that this is an X-report of a certain date

4. Cash register number (cash register ID)

5. Total sales amount

6. Total turnover of the different sales groups (if applicable)

7. VAT broken down by different VAT rates

8. Change / cash balance of the cash register

9. Number of goods sold

10. Number of services sold

11. Total cash receipts

12. Number of cash drawer openings

13. Number of issued copies (reprints) of receipts and amount

14. Number of receipts generated in training mode and amounts

15. Total turnover broken down by means of payment

16. Number and amount of returns

17. Total discounts granted

18. Other bookings reducing current turnover and amount

19. Number and amount of sales not yet completed

20. Total turnover (grand total försäljning)

21. Total amount of returns (grand total retur)

22. Total net amount (grand total net)

Z report

Z-reports must contain the following information:

1. Company name and organisation ID (or personal ID no.)

2. Date and time of report generation

3. Serial number of the document (document number) - uninterrupted, ascending number

4. indication that it is a Z-report of a certain date

5. Cash register number (KassenID)

6. Total sales amount (total sales amounts)

7. Total turnover of the different sales groups (if applicable)

8. VAT broken down by different VAT rates

9. Change / cash balance of the cash register

10. Number of goods sold

11. Number of services sold

12. Total cash receipts

13. Number of cash drawer openings

14. Number of issued copies (reprints) of receitps and amount

15. Number of receipts generated in training mode and amounts

16. Total turnover broken down by means of payment

17. Number and amount of returns

18. Total discounts granted

19. Other bookings reducing current turnover and amount

20. Number and amount of sales not yet completed

21. Total turnover (grand total försäljning)

22. Total amount of returns (grand total retur)

23. Total net amount (grand total net)