Swedish Cash Registers and Cash Sales

Two separate duties meet at the till: the regulatory one (does this business need a certified kassaregister, and what must it record) and the bookkeeping one (how the day's takings become a verifikation and reach the ledger). This skill covers both.

Account numbers follow BAS 2026.

How to use this skill

File	When to read
references/kassaregister.md	Whether a register is required and what the rules demand: SFL 39 kap, exemptions, the 4 PBB threshold, anmälan, tillverkardeklaration, kontrollenhet vs kontrollsystem, the 2027 XML journalminne deadline, kassakvitto contents, personalliggare, kontrollbesök and kontrollavgift
references/cash-bookkeeping.md	Booking the takings: Z-dagrapport as verifikation, VAT split per rate, the split between kontant, kort and Swish, växelkassa, kassadifferens, bank deposits, dricks, personalmåltider, presentkort, kontantmetoden, reconciliation

Start here

1. Does the business sell against cash or card to consumers? If yes, the kassaregister rules apply unless an exemption fits. Sales only on invoice against payment afterwards are outside them.
2. Check the exemptions properly. Turnover at or below 4 prisbasbelopp (236 800 kr for 2026) is the common one. Note two traps: torg- och marknadshandel is not exempt, and lacking a permanent establishment in Sweden does not exempt a business either.
3. If a register is required, it must be reported to Skatteverket, carry a tillverkardeklaration and be connected to a kontrollenhet or kontrollsystem. From 1 January 2027 it must meet SKVFS 2021:17, and a register with a journalminne must be able to produce its records as XML.
4. Then book the day. The Z-dagrapport is the verifikation for the day's sales. Cash sales must be recorded by the next working day. Split by VAT rate, and keep the payment split so the bank and card payouts can be reconciled.

Two things that are easy to get wrong

• Food is at 6 % until the end of 2027, but serving stays at 12 %. A café selling both take-away and eat-in has two rates in the same Z-report. See swedish-vat for the boundary.
• Tips can be the company's income or pure pass-through, and the answer decides whether skatteavdrag and arbetsgivaravgifter apply. See references/cash-bookkeeping.md and swedish-payroll.

Never guess these

Situation	Why	What to do
Turnover close to 4 PBB	The duty appears when the threshold is passed	Ask for expected turnover from cash and card sales
Swish at the point of sale	The statute names kontant and kontokort; Skatteverket's published guidance is thinner than it looks	Flag the uncertainty rather than asserting an exemption
Recurring kassadifferens	Small differences are normal; a pattern is not	Ask for the Z-reports and count routine before booking
Tips paid by card	The employer's role in distributing them decides the payroll treatment	Ask how the money reaches the staff
An unreported byggarbetsplats	The kontrollavgift is charged per occasion	Ask whether the site was reported before advising

Related skills

Question	Skill
Invoice fields and kreditfaktura	swedish-invoice-compliance
VAT rates, take-away vs serving, uttagsbeskattning	swedish-vat
Card acquirer payouts and provider fees	swedish-daily-bookkeeping (references/payment-providers.md)
Benefits, staff meals and payroll on tips	swedish-payroll
Verifikation content and archiving	swedish-accounting-compliance