Swedish Tax Agency Issues new amendments to Cash Register Regulations

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 existing regulations on the use of cash registers, as outlined in SKVFS 2025:8. These changes, which modify the original framework established in SKVFS 2014:10, are set to take effect on October 1, 2025.

The updated provisions fall under the scope of administrative law and procedure, specifically addressing documentation obligations, investigation protocols, and supervisory controls.

Changes introduced:

• Repeal of Chapter 3, Section 8: This section will no longer be applicable under the revised regulations.
• Revised Chapter 4, Section 1: The new wording mandates that each registration unit, along with its control unit or system, must be reported individually to the Swedish Tax Agency as a separate cash register.
• Customer-held registration units are exempt from this requirement if the affected party has already registered a unit with the same control system and cash register program.
• Malfunction reporting: Businesses must document any cash register failures and notify the Tax Agency immediately.

These amendments were enacted under the authority of Chapter 9, Section 3 of the Tax Procedure Ordinance (2011:1261), reinforcing the agency’s commitment to transparency and oversight in financial transactions. The revised regulations have also been reprinted in accordance with SKVFS 2021:18, ensuring consistency across legal documentation.