Sweden: cash registers must meet Skatteverket regulation SKVFS 2021:17 from 1 January 2027, with XML journal export

What changed in detail

Skatteverket states on its cash-register page that from 1 January 2027 a business’s cash register must meet the Swedish Tax Agency’s regulation on cash register requirements, SKVFS 2021:17. The regulation itself dates from 2021; the page sets 1 January 2027 as the date from which a register must comply.

If a cash register has a so-called journal memory (journalminne), it must be able to produce its records in XML format. Skatteverket tells businesses with questions about their register to contact their cash-register supplier, and points to its separate regulation on the use of cash registers (SKVFS 2021:18) for further information.

The page does not name a publication date for this notice, and this is a compliance requirement on cash-register equipment, not a change to VAT rates or VAT law.

What it means

The date is fixed in an existing regulation, so there is no consultation to wait for. The work sits with the register vendor: the business needs its register to meet SKVFS 2021:17, and registers with a journal memory need a working XML export.

Retailers and restaurants should ask their vendor for confirmation that the model they use meets the regulation, and test an XML export well before 1 January 2027 rather than discovering a gap after the date.