New cash register requirements in 2027: do you need to replace yours?

From 1 January 2027, all cash registers must meet the current requirements of the Swedish Tax Agency (Skatteverket). The transition period for older cash registers ends at the turn of the year, and many business owners are now wondering whether the cash register they use today can still be used. Here we go through what is changing, who is affected and what you should do before 31 December 2026.

What changes on 1 January 2027?

The Tax Agency decided on new requirements for cash registers in November 2021, and they came into force on 1 January 2022. At the same time, businesses were given a transition period. Under the transitional provision, a business may use a cash register that records data under the older rules up to and including 31 December 2026. After that, the new requirements apply to everyone.

The most important requirements are:

• A cash register with a manufacturer's declaration. The cash register must have a manufacturer's declaration showing that it complies with the Tax Agency's regulations, and it must be connected to a certified control unit or a certified control system.
• The control unit must be working. The control unit or control system must be in operation for a sale, a return or a copy receipt to be recorded. The data that the cash register sends to and receives from the control unit must also be stored in the cash register.
• Journal memory in XML. If the cash register has a journal memory, it must be possible to export the records as a file in XML format, for each registration unit and for different time periods. A paper control roll is still permitted.

Do I need to replace my cash register?

It depends on the cash register. Manufacturers were allowed to build cash registers under the older rules up to and including 2022. A cash register manufactured and declared after that should therefore already meet the requirements, while an older one may need to be updated or replaced.

The Tax Agency does not itself test whether a cash register meets the requirements. That is the manufacturer's responsibility, and if the software is updated in parts covered by the regulations, a new manufacturer's declaration is required. So it is your supplier who can tell you whether your particular cash register meets the requirements from 2027.

This also applies to cloud-based and mobile cash registers. The same rules apply to them, and the control system used instead of a physical control unit must always be certified.

Who is affected?

The requirement applies to all businesses that are obliged to have a cash register, that is, those that sell goods or services against cash or card payment. This also includes electronic payments such as Swish. It makes no difference when the cash register was registered with the Tax Agency: after 31 December 2026, the new requirements apply to everyone.

Cash registers are common in, for example, restaurants, cafés, hair salons, beauty salons and shops.

Exemptions from the cash register requirement

Not all businesses need a cash register. The exemptions include:

• Invoiced sales, as the requirement only applies to cash and card payments.
• Sales on a minor scale. If you normally sell for no more than four price base amounts (prisbasbelopp) including VAT during a financial year, this counts as a minor scale. For 2026 that is 236 800 SEK.
• Certain types of business, for example taxi services, distance and door-to-door selling, and sales via vending machines or in an automated (unstaffed) shop.
• Activities exempt from income tax, for example certain non-profit associations.

What happens if the cash register does not meet the requirements?

The Tax Agency carries out inspection visits, including unannounced ones. If the business has not fulfilled its obligation to use a cash register, or has not registered the cash register, the Tax Agency can charge an inspection fee of 12 500 SEK for each inspection. If the failure is repeated within one year of the decision, the fee is 25 000 SEK. If the fee would appear unreasonable, the Tax Agency must exempt the business from it in whole or in part.

Two simplifications since October 2025

Since 1 October 2025, the rules have become slightly simpler:

• Customers' own registration units, such as mobile phones, do not need to be registered if the business has registered at least one registration unit with the same control unit, system and cash register software.
• The requirement for special ID labels on the cash register and the control unit has been removed.

Checklist before 31 December 2026

1. Find out which model and software version your cash register has.
2. Ask your supplier in writing whether the cash register meets the requirements from 1 January 2027, and ask for the manufacturer's declaration.
3. Check that the cash register is on the Tax Agency's list of cash registers with a manufacturer's declaration.
4. If the cash register has a journal memory: check that the records can be exported in XML format.
5. If the cash register needs replacing: plan the replacement well before the turn of the year.
6. Register the new cash register and control unit with the Tax Agency.
7. If you have a staff register (personalliggare), for example in a restaurant or hair salon: check that it continues to work with the new cash register.

Your cash register and your bookkeeping are connected

We handle ongoing bookkeeping and VAT for businesses with cash sales, such as restaurants and hair salons, at a fixed price. If you have questions about how your cash register and your bookkeeping are connected, see our prices or request a quote below.

Sources

• Swedish Tax Agency: Cash registers
• Swedish Tax Agency: For manufacturers and suppliers
• Swedish Tax Agency: Two simplifications of the cash register rules (2025-10-01)
• Swedish Tax Agency: Certain businesses are exempt from the cash register requirement
• SKVFS 2021:17 on requirements for cash registers, SKVFS 2021:18 on the use of cash registers and SKVFS 2014:10
• Tax Procedure Act (Skatteförfarandelagen) (2011:1244), Chapter 39, Chapter 50 sections 1–2 and Chapter 51 section 1