The Swedish Tax Agency has amended its cash register regulations (SKVFS 2025:8), effective October 1, 2025, updating rules on registration, malfunction reporting, and supervisory controls. Key changes include repealing certain provisions, requiring individual registration of each unit, and clarifying exemptions for customer-held devices. The Swedish Tax Agency has announced new amendments to its e... Read more

Sweden’s Ministry of Finance has proposed cutting VAT on food and bottled water from 12% to 6% between April 1, 2026, and December 31, 2027, to ease household costs and support purchasing power. The measure, excluding alcohol and certain beverages, is aimed at countering inflation and awaits parliamentary approval. The Swedish Ministry of Finance has announced a proposal to temporarily reduce the... Read more

The Swedish Tax Court’s Advance Notice No. 15-25/I clarified that both electricity supplied for EV charging and fixed network access fees are subject to Swedish VAT, as the place of supply is considered Sweden. The case involved a foreign EV charging app operator with no permanent establishment in Sweden, highlighting that domestic consumption triggers VAT liability regardless of the supplier’s location. Read more

As of January 1, 2026, the Swedish Tax Agency will exempt certain lotteries and games of skill at public events from mandatory cash register reporting. This new regulation applies to specific market traders and includes strict limits on the maximum stake and prize value for games of skill. The Swedish Tax Agency has issued new regulations (SKVFS 2025:6) granting specific exemptions from cash regis... Read more

Sweden is preparing for the EU’s ViDA directive by considering a national approach to e-invoicing and digital VAT reporting, with the Confederation of Swedish Enterprise urging a public inquiry. The Swedish Tax Agency has also launched a nationwide survey to gather business feedback, open through June and July 2025. Sweden is preparing for new EU regulations under the VAT in the Digital Age (ViDA)... Read more

In Sweden, EV chargers and other unmanned self-service systems are exempt from standard cash register fiscalization requirements. Printed receipts are only mandatory when transactions are processed through certified cash registers, which these systems typically do not use. Read more