Global Daily Tax News, Swedish Businesses Need No Longer Offer Paper Receipts, (Dec 16, 2024)

The Swedish tax agency has newly abolished the requirement for traders to be able to offer customers a paper-based receipt.

Business owners who use cash registers can choose whether they want to offer a paper receipt or a digital receipt, the Swedish tax agency has confirmed.

The agency said: "There is no legal requirement that the receipt to be produced and offered to the customer must be in paper form. This means that the trader has the opportunity to decide whether it wants to offer the customer a paper receipt, an electronic receipt, or give the customer the opportunity to choose between the two options."

"The trader is obligated to produce a receipt and offer it to the customer with each sale. That obligation is fulfilled regardless of whether the customer is offered a paper receipt or an electronic receipt."

"In some cases, the customer may not want or may not be able to receive, for example, an electronic receipt. It is the Tax Agency's assessment that it is of no importance in what form the customer wishes to receive their receipt or in what form the customer can receive a receipt for the trader to be considered to have fulfilled the requirement in the Tax Procedures Act."