What is a Cash Register?

A cash register is a system used to document the sale of goods and services. Documentation in a cash register is done for cash and card payments, as well as other electronic payments such as Swish. There are both physical cash registers and digital cash registers where registration is done via an application.

When is a Cash Register needed?

Cash registers are mandatory for most businesses that receive cash payments, card payments or Swish. Businesses that only invoice their customers do not need a cash register. Despite receiving card and cash payments, there are some exceptions where the use of a cash register is not required.

Low Turnover

Businesses with low turnover or sales in insignificant amounts do not need a cash register. According to the Swedish Tax Agency, sales are considered insignificant if the total amount is no more than 4 price base amounts including VAT. For the year 2023, the price base amount is 52,500 SEK, so no cash register is needed if sales including VAT are less than 210,000 SEK in a year.

Online Sales

For businesses that conduct sales online, such as webshops, there is an exception to the cash register requirement. Those who sell goods or services through distance sales contracts or home sales contracts are not required to use a cash register, even if they accept card payments and Swish.

Cab Companies

Businesses that conduct taxi traffic according to the Taxi Traffic Act are not required to use a cash register. Instead, approved taximeter equipment is required to register and report payments. Persons with a taxi traffic permit must transfer taximeter data to a designated accounting center according to the law on accounting centers and dispatch centers for taxi traffic.

Cash Register Requirements

According to the Swedish Tax Agency, a cash register must meet certain requirements. To be approved, the cash register must have a manufacturer declaration and be connected to a certified control unit. A manufacturer declaration verifies that the cash register meets the Swedish Tax Agency's requirements and a certified control unit ensures that receipts and transaction data are securely stored for the Swedish Tax Agency's control purposes.

You can read more about the requirements and which cash registers are approved on the Swedish Tax Agency's website.

Registering a Cash Register

When you acquire a cash register system, it must be reported and registered with the Swedish Tax Agency. Both the control unit and the cash register must be registered with information about the manufacturer, model, serial number and address.