Who is exempt from the obligation to use cash registers in Sweden in 2024 and 2025?

The tax agency in Sweden presented a regulation on exemptions in the years 2024 and 2025 from obligations relating to cash registers and relating to lotteries and games of skill at a public entertainment event. More precisely, sales of lotteries, which are organized as public entertainment events, will be exempt from cash registers and fiscalization obligations.

The requirement for registration in the cash register in accordance with the Tax Procedures Act allows exceptions in the years 2024 and 2025 for the sale of ball throwing, dart throwing, shooting, and similar games of skill that take place at a public entertainment event

However, the value of each bet for games of skill may not exceed SEK 43, and the winnings may only consist of goods with a value of not more than SEK 955. It is important to mention that these regulations enter into force on January 1, 2024, and that the exception only applies to sales in a business that constitutes square and market trading according to ch. 39, Section 2 of the Tax Procedures Act.