Of the five Nordic countries, only Sweden, Norway and Denmark have currently introduced mandatory fiscalization requirements for POS systems. Finland and Iceland have not yet introduced mandatory fiscalization. Denmark is the most recent example. The new regulations have been in force there since 2024. In this article, we compare the fiscalization requirements of these three countries.
In Sweden and Norway, most companies are obliged to comply with the fiscalization requirements.
Companies operating in the following four sectors must use an electronic cash register system. Provided that their annual turnover is less than DKK 10 million:
Details on the Danish requirements since 2024 can be found directly from the Danish Tax Agency (SKAT).
Comprehensive requirements also apply in Sweden, although there are exceptions to the cash register requirement. The Swedish Tax Agency Skatteverket provides a complete list.
Exempt are among others:
Norway also defines exceptions based on the legislation on cash register systems.
These include, among others:
The full overview is provided by the Norwegian tax authority Skatteetaten.
Norway and Denmark rely on software-based fiscalization. The decisive factor here is which functions a POS system must include or exclude (e.g. the prohibition of manipulative functions).
There are no special hardware requirements, but each point of sale must be equipped with a normal printer. Receipt printing is mandatory.
Sweden traditionally follows a hardware-based model in which a so-called control unit (usually a physical device) is connected to the cash register.
The Swedish model has since evolved. Cloud-based control units are also permitted, such as those used by efsta. Companies can therefore work without physical fiscal hardware. You can find more information on our solutions page for Sweden.
In 2024, the Swedish Tax Agency also announced that companies are no longer obliged to issue paper receipts. The customer can choose whether they want to receive the receipt in paper form, digitally or in both variants. A printer is therefore no longer mandatory.
The full legal basis can be found in the official communication from the Swedish Tax Agency.
All three countries attach great importance to the integrity of the POS system. It is important that transaction data and reports cannot be changed retrospectively.
In addition, the daily creation of X and Z reports is mandatory. These reports document all cash movements. The X report shows an overview without resetting data. The Z report shows the daily closing and resets the data to zero.
The following applies to data export:
In Sweden and Norway, the cash register provider must provide a declaration that the system meets the respective requirements.
In Sweden, companies are also obliged to inform the tax authorities which POS system and which control unit are used.
An overview of the fiscalization requirements in Denmark, Norway and Sweden in comparison
| Criterion | Denmark | Norway | Sweden |
|---|---|---|---|
| Who is obliged to fiscalize? | Only certain sectors | Most companies | Most companies |
| Fiscalization model | Primarily hardware-based, software/cloud solutions now also permitted | Software-based | Software-based |
| Fiscal device required | No | No | Yes (control unit or control system) |
| Digital signature required per transaction | Yes | Yes | Yes |
| X and Z reports required | Yes | Yes | Yes |
| Format for data transmission to the tax authority | SAF-T | SAF-T | XML format |
| Declaration to the tax authorities required | No | Yes (product declaration of the system provider) | Yes (manufacturer's declaration) |
| Registration by the company (end customer) | No | No | Yes, the company must report the POS system and control unit to the tax authorities |
Would you like to fiscalize in compliance with the law in one of the Nordic countries or do you still have questions? Arrange a non-binding consultation now
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