Supervision visits
During a supervision visit Skatteverket will want to make sure that you are using a cash register that is compliant to both the law and Skatteverkets own regulations. During the visit you will need to be able to inform Skatteverket about the following:
What cash registers and control units are present in the store as well as their model number, product number, etc. This can be found in our portal on the cash register view by clicking a cash register.
The control code that will usually be located in the Journal of the cash register. Normally Skatteverket will ask the person currently operating the cash register to produce the code. The journal memory report can also be found when selecting a cash register in the portal.
Control visits
At an unannounced control visit Skatteverket will want to control that your company is using the cash register in the proper way. Skatteverket can for example:
Request the person operating the cash register to produce data from the cash register
Perform control purchases
Perform receipt inspections
Stocktake the cash register
The person who claims to be a representative from Skatteverket will need to identify themselves at the visits. Staff will have to know how to produce:
Model numbers, production numbers, etc. This information is located in the cash register.
Show the journal. The journal is located in the portal when selecting a cash register.
Show Z-report. The reports are located in our portal under in-person payments and reporting.
Kontrollavgift (penalty fee)
If Skatteverket finds that you are not meeting your obligations regarding cash register usage, they can issue a penalty fee (kontrollavgift) of 12,500 SEK. This can happen if, for example, you fail to register sales correctly, cannot produce required data during a visit, or do not have a compliant cash register in use.
If a new violation occurs within one year of a previous penalty, the fee doubles to 25,000 SEK.
The penalty is issued per occasion, meaning multiple violations discovered during the same visit can each result in a separate fee. It is therefore important that all staff operating the cash register are trained on compliance requirements and know how to produce the necessary documentation when requested.