SwedenSkatteverket
No cash-register exemption for XML journal-memory swap
Skatteverket will not exempt businesses from cash-register duties because their register must be replaced under the XML journal-memory rules taking effect on 1 January 2027.
By Taxxa AI OyPublished 10 November 2026
Industry: Across industries
Businesses counting on an exemption instead of replacing a journal-memory cash register should plan for replacement instead. Skatteverket added a sentence to its exemption guidanceSkatteverket stating that it will not grant exemptions on the ground that the register must be replaced under the XML journal-memory rules
Skatteverket. From 1 January 2027 every cash register must meet the agency's cash-register requirements (SKVFS 2021:17)
Skatteverket, which means a register with a journal memory must be able to produce records in XML format
Skatteverket.
The rest of the exemption landscape stands. A business may apply for full or partial exemption where using a cash register is impossible or where a reliable basis for tax control can be produced another way; a granted exemption comes as a decision stating how long it lasts and which conditions apply. Exemption is never granted because sales happen outdoors in severe weather or because the sales location lacks electricity. Separately, businesses with cash and card sales of at most four price base amounts per twelve-month financial year — 236 800 kronor for 2026 — need no manufacturer-declared register, and invoiced sales fall outside the register duty altogether.
Every register in use must be manufacturer-declared and connected to a control unit or control system, and its use must be notified to Skatteverket; Skatteverket does not test whether a declared register meets the requirements, as that is the manufacturer's responsibility. Businesses unsure whether their register meets the XML duty should contact their register supplier well before the cutover. Further detail sits in the agency's rules on the use of cash registers (SKVFS 2021:18) and on standard export of journal-memory data to XML files (SKVFS 2021:16).
Legal basis is SKVFS 2021:17 on cash-register requirements with the XML journal-memory duty from 1 January 2027, with SKVFS 2021:18 on use and SKVFS 2021:16 on standard XML export.
Businesses with journal-memory cash registers that cannot produce XML should arrange replacement or upgrade with their supplier before 1 January 2027 instead of seeking an exemption.