The requirements for cash registers in Sweden are set out in the Act "SKVFS 2014:9 - The Swedish Tax Agency's Regulations on Requirements for Cash Registers".
General requirements for cash registers
| § 1 A cash register must contain a programme that controls the following functions |
| If the RetailForce Fiscal Middleware is used, this controls the technical functions. This includes - besides other functions - the communication to a Certified Control Unit (CCU). |
| § 2 A cash register must be able to generate X-reports and Z-reports that meet the requirements regarding these reports. |
| All necessary report fields for X and Z reports are described in the article "Document requirements in Sweden". |
| § 3 Cash register programmes must have a version number to uniquely identify the software version. This number must be changed each time the software is modified. |
| The software version of the cash register software must be entered in the "Cash register software version" field when creating a Swedish configuration in the RetailForce portal. |
| § 4 The version number of the cash register software as well as the software manufacturer must be retrievable in plain text via a function in the cash register software. |
| This function must be provided by the cash register software. |
| § 5 The use of equipment, systems or software that allows the recording to be circumvented or subsequently altered is prohibited. |
| The use of zapper programs, phantomware and similar systems is punishable in Sweden. The same applies to a function of the cash register that makes it possible to complete a checkout process without sending the data to the so-called control unit (via the RetailForce Fiscal Middleware). |
| § 6 Cash registers must have a model designation and a serial number. The model designation must include the designation "SE". If a cash register software is not tied to a specific hardware, the cash register software must have a unique serial number. |
| Details of the cash register hardware and software used must be provided when creating a Swedish configuration in the RetailForce portal. |
| § 7 Each input device must be reported as a separate cash register in Sweden and must have a unique serial number (according to Chapter 7, Section 3 (2011:1244)). |
| The "serial number" here is the serial number of the hardware used. |
| § 8 If a cash register has a function for pricing goods or services, it shall be possible to obtain information on the current prices from the cash register. The control strip or log memory shall indicate when the price information has been changed. |
| Price changes can be recorded in the Technical Event Log (AuditLog) of the RetailForce system (MasterDataItemPriceChange). |
| § 9 If the cash register loses connection to the connected control unit, it must not be possible to complete the sales transaction.
Data sent and received by the cash register to the control unit must be stored in the memory. |
| Should the connection to the control unit be interrupted, control unit manufacturers recommend issuing cash invoices (Swedish: "kontantfaktura"), based on accounting regulations. |
| § 10 Turnover and other current transactions must be recorded in paper form (control strips) or in electronic form (journal memory) for each cash register (or each registration unit / input station). All mandatory information must be included. |
| Transaction data can be stored securely in the RetailForce Cloud. For the necessary information, see the article: "Document requirements in Sweden". |
| § 11 If a cash register has a training, education or demo function, this must be described in the documentation of the cash register. The use of such functions must be recorded. |
| Receipts created in training, education or demo mode must be marked accordingly (see: "Document requirements in Sweden"). It is also necessary to save the use of this function in the AuditLog (see "Technical Event Log"). |
| § 12 A cash register must not have any non-documented functions. The documentation must be in Swedish or in English. |
| Documentation of the cash register in Swedish or English. |
Mandatory functions
| § 1 A cash register must be able to manage petty cash and change in petty cash. |
| The cash balance of the cash register is managed via the document types PayIn, PayOut, OpeningBalance, as well as EndOfDay and Inventory. |
| § 2 A cash register must be able to manage different types of means of payment. |
| Different payment types that are supported by the Fiscal Middleware are described in the linked article. |
| § 3 Cash registers may be used by several companies. However, the records must be kept separately for each company. Likewise, the records of input stations (thin clients) within a company must be kept separately. |
| The RetailForce Fiscal Middleware is fully multi-tenant capable. An installation can contain several "clients" with different configurations. Each client can be assigned its own company or cash register / input station.. |
| § 4 Information on the configuration of the cash register must be retrievable. This must comply with the processing history requirements of Chapter 5, § 11 of the Accountancy Act (1999:1078).* |
| Essentially, this means that the records must be complete and without gaps. In addition to pure sales transactions, all other cash register operations must also be recorded. We recommend transferring all document types used by the cash register to the RetailForce Fiscal Middleware and using the functions of the Technical Event Log. |
| § 5 If receipt copies, training receipts or proforma receipts can be issued via a cash register, these documents must be marked accordingly. |
| Receipt copy (kopia), training receipt (övning), proforma receipt (ej kvitto); see also: Document requirements in Sweden. |
| § 6 Cash registers in Sweden must be able to send data to and receive data from a control unit or control system. |
| This function is provided via the RetailForce Fiscal Middleware. |
| § 7 A cash register must send cash receipts, return receipts, receipt copies, training receipts and pro forma receipts to its control unit or control system. The receipt data shall be given in Swedish kronor or ören. |
| We recommend implementing all document types used, as these must also be recorded in terms of processing history*. |
Functions not permitted
| § 1 A cash register shall not have any function that allows a user to delete, modify or add to entries that have already been made. |
| Data transmitted to the RetailForce Fiscal Middleware is immediately transferred to the cloud archive and stored there in an unchangeable form. |
| § 2 A cash register shall not be constructed in such a way that it is possible to record sales amounts without the cash register simultaneously printing a paper receipt or creating and sending an electronic receipt. |
| Receipt sharing obligation, safeguarding of this function must be carried out by the cash register. |
| § 3 A cash register must not be able to print more than one copy of a receipt. This applies regardless of whether the receipt is in paper or electronic form. |
| The number of receipt reprints can be recorded in the Fiscal Middleware (ReprintCount). The creation of multiple reprints (copies) must be prevented by the cash register software. |
| § 4 A cash register shall not have a function that allows the pre-programmed text on items and services to be changed during registration. |
| This must be secured by the cash register software. |
* System documentation and processing history
11 § The enterprise shall prepare a description of the organisation and structure of the accounting system necessary to obtain an overview of the system (system documentation). The enterprise shall also prepare descriptions of the processing operations carried out in the system which enable the processing of individual entries to be traced without difficulty (processing history).
If the enterprise has several separate accounting records, the system documentation should indicate for each record where information from the other records can be retrieved.
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