Fiscal subject related
Exempted businesses are:
- Insignificant sales (the company that only to an insignificant extent sells goods or services for cash payment or for payment by credit card) are not covered by the obligation to use a cash register.
- state, county council, and municipalities
- non-profit non-profit associations
- Foreign companies without a fixed place of business in Sweden
- taxi traffic
- Distance agreements and home sales agreements
- vending machines
- arrangement of slot games, etc.
Other news from Sweden
Sweden Implements Tougher VAT Fraud Rules in July 2026
Sweden
Author: Ema Stamenković
Sweden will introduce stricter VAT anti-fraud measures from July 1, 2026, giving the Tax Agency broader powers over VAT registration checks, cancellations, invalidations, and input VAT credits. The government's proposal for stricter measures against value-added tax (VAT) fraud was approved by the Riksdag. Reducing fraud and stopping tax evasion are the goals. According to the recommendations, the... Read more
Sweden Launches Online VAT Audits
Sweden
Author: Ema Stamenković
Sweden has approved new “online audit” powers allowing Skatteverket to inspect business accounting records directly through internet-based and cloud systems. The measure does not create real-time reporting yet, but it strengthens digital tax control and may support future structured e-invoicing and digital reporting reforms. Sweden is advancing “online audits”. On 6 May 2026, Parliamen... Read more
Sweden: Government Extends Fuel Tax Relief
Sweden
Author: Ema Stamenković
Sweden has proposed a further temporary reduction of carbon dioxide tax on petrol and diesel from July to November 2026 to offset rising fuel prices. The Swedish Ministry of Finance has submitted a draft bill (memorandum Fi2026/01131, published 13 May 2026) proposing a further temporary reduction of tax on petrol and diesel in response to rising fuel prices. The proposal would reduce the carbon di... Read more
Sweden adopts extra amending budget for 2026
Sweden
Author: Nikolina Basić
The Swedish Parliament has approved an Extra Amending Budget for 2026, featuring temporary relief measures for households and businesses. This includes reduced fuel excise duties, with petrol and diesel taxes lowered to EU minimums from May to September 2026. Households will also receive support for electricity and gas in early 2026, impacting state revenue and budget balance. The Swedish Parliame... Read more
New document was uploaded: Vending machines in Sweden
Sweden
Author: Nikolina Basić
The purpose of this document is to explain whether vending machines are fiscalization subjects, in the terms that they are obliged to contain a cash register and process transactions via them and issue fiscal receipts. Read more
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Sweden
Author: Nikolina Basić
On February 25, 2026, the Swedish Parliament approved a temporary reduction of the VAT rate on food products from 12% to 6%, effective from April 1, 2026 until December 31, 2027. The reduced rate applies to most food and non-alcoholic consumables for human consumption, while alcoholic beverages, tobacco, medicines, cosmetics, animal feed, and other non-food items remain subject to the standard 25%... Read more
New education was created: Educational videos for Sweden
Sweden
Author: Nikolina Basić
This video series provides a comprehensive overview of Sweden’s fiscalization framework, starting with general concepts, legal foundations, and the scope of obligated taxpayers. It then deep-dives into fiscal devices, cash registers, control units, certification, data flows, and communication with the tax authorities, explaining both hardware and software requirements. Read more