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 announces Cash Register exemptions for Lotteries and games of skill at public events.
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Sweden
Author: Nikolina Basić
Category:
Fiscal subject related
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581
Content accuracy validation date:
08.09.2025
Content accuracy validation time:
08:26h
The Swedish Tax Agency has issued new regulations (SKVFS 2025:6) granting specific exemptions from cash register obligations for certain activities conducted at public entertainment events. These changes will take effect on January 1, 2026.
Under the new rules, traders participating in market trading at public events will be exempt from registering sales in a cash register for the following activities:
· Lotteries: Sales of lotteries that do not require a licence under Chapter 3, Section 5, Subsection 2a of the Gambling Act (2018:1138) are exempt, provided they are conducted at public entertainment events.
· Games of Skill: Activities such as ball throwing, dart throwing, shooting, and similar games are also exempt, with strict limits on stakes and prizes:
The maximum stake per game must not exceed 1/4000 of the price base amount multiplied by three. Prizes must be goods valued at no more than 1/60 of the base price amount, rounded to the nearest whole krona. These exemptions apply only to traders operating under the definition of market trading as specified in Chapter 39, Section 2 of the Tax Procedure Act (2011:1244).
The regulation is issued pursuant to Chapter 9, Sections 3 and 4 of the Tax Procedure Ordinance (2011:1261), and modifies the obligations outlined in Chapter 39, Section 7 of the Tax Procedure Act.
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