Is it possible to issue electronic receipts in Sweden?

The main sales document in Sweden is the fiscal receipt. Its content, mandatory elements, and other details are predefined by the legal and technical regulations and fiscal devices. The question arises in the terms, is it possible to issue an electronic receipt?

The answer is yes; it is possible. It is defined as a receipt that is not printed on paper but produced and sent in electronic form in such a way that the customer can receive and read the information. In other words, it is sent from the cash register in such a way that the customer can receive the receipt in electronic form, e.g., on a smartphone. The Swedish Tax Agency has not specified what other requirements apply to an electronic receipt.