The Swedish Tax Agency represents the main body in relation to fiscalization and other procedures relevant to taxpayers. Therefore, those who are obliged to use cash registers must be registered at the tax agency. That is managed via notification. That is the obligation of the user or seller of the cash register. Read more

This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more

Sweden has a hardware-based fiscalization system, meaning that the cash register is the main fiscal device used for capturing sales transactions. There are more regulations on this topic. We also need to mention the control unit device, which is also a mandatory part of the fiscalization system in Sweden. However, for certain businesses or sectors, there is an exemption from the obligation to use... Read more

Fiscalization requirements in Sweden are defined in the way that it is obligatory to use cash registers and control units when there is a sale of goods or the provision of services. Another requirement refers to the fact that these devices need to be properly registered, and the procedure is predefined. But the question arises—what comes next? Read more

The purpose of this document is to explain the certification procedure for fiscal devices in Sweden. What parts need to be certified, and how are all the processes handled, etc. Read more

The Swedish tax authority has prepared a new version of the VAT Act, which will be applied as of July 1, 2023. If we look briefly into the history, the first version of this act was introduced in 1994. The goal was to develop a new, more up-to-date VAT law that is simple to comprehend and simple to implement. The new law has been given a more contemporary vocabulary and modified to conform to the... Read more