The Swedish Tax Agency and the industry jointly review the Cash Register Act

Most businesses that sell goods or services for cash or by credit card must use cash registers that meet certain requirements. This is regulated by the Cash Register Act, which came into force in 2010 with the aim of protecting serious entrepreneurs in the cash trade against unfair competition. Now, developments in the field of payments have partly caught up with the regulations, and the Swedish Tax Agency is reviewing the law together with industry players. "We must take advantage of the opportunities offered by digitization in society, but we cannot do it alone," says Ingemar Hansson, Director General of the Swedish Tax Agency, about the collaboration.

- The Swedish Tax Agency's starting point is our mission from the Government - to collect the taxes decided by our elected politicians in the Riksdag, municipalities and county councils - based on the vision of a society where everyone wants to do the right thing. Our aim is to make it as easy as possible to pay the right taxes, and we do not want to prevent or counteract the fantastic technological developments that are now taking place in the field of payments.

- For us to succeed, it is essential that we work with industry players. While we know best what the requirements are for what goes in, the industry has the best knowledge of both current technical conditions and future development opportunities. By working together, we can find the very best solutions," says Ingemar Hansson.

The Director General is supported by Nils Weidstam, convenor of the Council for Payment and Cash Systems, which is the IT&Telecom companies' member forum for suppliers in the industry.

- The problem with the current cash register regulations is that they are technology-dependent, which in itself is an obstacle to new innovations in the field. Ever since the regulations were introduced, the industry has argued for the need for several changes, such as who is responsible for ensuring that data is stored securely. The fact that more and more systems are now delivered in the cloud, which hardly existed in 2010, also places new demands on the regulations," says Nils Weidstam.

- We are very positive about the approach of developing the new and revised regulations in an open dialog with the industry, and thank you for the open, positive and constructive dialog we already have with the Swedish Tax Agency's employees. Above all, we hope for regulations that are technology-neutral and encourage rather than prevent innovation, and that the responsibility for the safe storage of data is transferred to those who manufacture and supply cash registers," says Nils Weidstam.

The revision of the Cash Register Act that is currently being prepared will result in a proposal for changes to both the regulatory framework and the application of the rules, with the hope of implementation as soon as possible.

- "If we can present something that we agree on, from both the Swedish Tax Agency and the industry, the conditions are good for the government to adopt our proposals for changes to the law," says Ingemar Hansson.

- In my view, it would be a win-win-win situation: better regulation will make it easier for us to collect the taxes we are mandated to collect, for the companies that produce and supply payment systems, and for the customers who buy and use the systems, who will have a less costly and cumbersome way of handling payments and statements. We are simply very keen on good cooperation with the industry in our continued development towards a more digital society, and very happy for the positive response to participate in the work that we have received, concludes Ingemar Hansson.

About the 2010 Cash Register Act

According to the Swedish Tax Agency's regulations, a cash register must meet the following requirements:

Cash registers must be declared by the manufacturer.
The cash register must be connected to a certified control unit that reads the receipt data recorded in the cash register. The function of the control unit is to store receipt data and other information securely in order to be available to the Swedish Tax Agency for control purposes. The data stored in a control unit is not available to the company using the cash register.

About the Tax Agency's digital development

The revision of the Cash Register Act is part of the Swedish Tax Agency's long-term ambition to better take advantage of the opportunities to simplify for companies and individuals that digitization entails. Creating and offering open APIs is a prerequisite for achieving integrated services and, by extension, digitized information chains. Industry collaboration is crucial in this work, and on its website, the Swedish Tax Agency invites you to help shape the digital services of the future for entrepreneurs and employers.

Collaborating with different sectors is a way for the Swedish Tax Agency to prevent errors early on and meet information needs. Collaboration is also a source of knowledge about the different conditions and needs of the industries. Today, the Swedish Tax Agency collaborates in about 30 different industries and with a total of about 130 organizations and authorities. Read more about the Swedish Tax Agency's Industry Collaboration