Receipt Compliance

This page documents the mandatory receipt fields and formatting rules required by Swedish cash register regulations (SKVFS 2021:17). POS providers must ensure their receipt output meets these requirements for all five fiscal document types.

Mandatory receipt fields

Every kassakvitto (standard cash register receipt) must include the following 13 fields as defined by SKVFS 2021:17:

#	Field	Swedish Name	Description	Source
1	Business name	Företagsnamn	Company or individual name as registered with Skatteverket	Taxpayer name
2	Organisation number	Organisationsnummer	10-digit org number (companies) or 12-digit personnummer (individuals)	Taxpayer fiscalization.tax_id_number
3	Business address	Försäljningsställets adress	Address of the physical location where the sale occurs	Location address
4	Date and time	Datum och tid	Timestamp of when the receipt was issued	Record issued_at
5	Receipt number	Löpnummer	Sequential number unique within the cash register	Record document.number
6	Item descriptions	Benämning	Description of each good or service sold	Entry data.text
7	Item prices	Pris per vara	Price per item including VAT	Entry data.value
8	Total amount	Totalbelopp	Total amount paid by the customer, including VAT	totals.vat.inclusive
9	VAT per rate	Moms per momssats	VAT amount broken down by applicable rate (25%, 12%, 6%, 0%)	breakdown[] entries
10	Payment method	Betalningssätt	How the customer paid (cash, card, etc.)	payments[]
11	Kassabeteckning	Kassabeteckning	Cash register designation — the 16-character tillverkningsnummer	System compliance data
12	Control code	Kontrollkod/Avstämningskod	The 113-character control code returned by the signing service	Record compliance artifact
13	TCS Control Server ID	Kontrollserverns ID	The 17-character identifier of the signing server: ISTCSKS0000000011	Static value

📘Control code placement

The control code (113 characters) must be printed in full on the receipt. It may span multiple lines but must be clearly identifiable. Common practice is to print it at the bottom of the receipt, before or after the kassabeteckning.

Per-document-type requirements

Kassakvitto (standard receipt)

The standard cash register receipt. All 13 mandatory fields above apply. This is the most common document type.

• Control code: Required — 113 characters from the signing service
• Counters updated: A (sale amount), C (VAT), E (receipt count)

Returkvitto (return receipt)

Issued for full or partial refunds. Same mandatory fields as kassakvitto, plus:

• Must reference the original receipt number in document.references
• Refund amounts must be positive absolute values — the signing service prohibits negative amounts
• Uses RETURN entry type (not SALE with negative values)
• Control code: Required
• Counters updated: B (return amount), E (receipt count)

⚠️Positive values only

The signing service strictly rejects negative values in refund amounts. Always provide refund amounts as positive absolute values. The entry type: "RETURN" signals to the system that this is a refund.

Kvittokopia (receipt copy)

A copy of a previously issued receipt. Additional requirements beyond the standard fields:

• Must display the text “Kopia” at 2x the standard font size — clearly visible and unambiguous
• Only one copy per original receipt is permitted
• The copy carries its own unique control code (different from the original)
• Contains two timestamps: original receipt timestamp and copy timestamp
• Contains two sequence numbers: original receipt number and copy number
• Counters updated: F (copy count)
• Uses INTENTION::DUPLICATE followed by TRANSACTION::RECEIPT

💡Two-step process

Creating a receipt copy requires the INTENTION::DUPLICATE record type (not INTENTION::TRANSACTION), followed by the standard TRANSACTION::RECEIPT. The intention references the original record.

Pro forma-kvitto (pro forma receipt)

A non-binding document used for price quotes or pre-payment scenarios. Not a legal receipt.

• Must display the text “Ej kvitto” (Not a receipt) — clearly visible
• Control code: Empty — the signing service returns an empty control code for pro forma documents
• The empty control code field must still be present on the printout (may be blank or show ”---”)
• Counters updated: H (pro forma count) only
• No effect on sales or VAT counters

Övningskvitto (training receipt)

Issued during staff training with no legal fiscal effect.

• Must be clearly identifiable as a training receipt (recommended: display “Övningskvitto” or “Training”)
• Control code: Empty — no cryptographic signing performed
• Uses a separate sequence number series from normal receipts — training receipt numbers must not interfere with the production numbering
• Training is a per-request option (RecordTrainingOption), not a system-level mode switch
• Counters updated: G (training count) only
• No effect on sales, return, or VAT counters

💡No system-level training mode

The signing service does not have a system-level “training mode”. Training is specified per-request via the details.training field in the TRANSACTION payload. This means a single system can issue both production and training receipts without switching modes.

Offline receipt (Kontantnota)

When the signing service is unreachable (Status Code 2: NO_CONTACT_WITH_KS), a kontantnota must be issued:

• Display the mandatory text: “Kvitto får skrivas ut - ej registrerat i kontrollservern”
• The kontantnota is a manual handwritten cash invoice — not an electronic receipt
• No control code is available (field should indicate offline status)
• The merchant is responsible for issuing the handwritten document
• When connectivity is restored, the POS resumes normal electronic operation

Formatting guidelines

While SKVFS 2021:17 does not mandate specific fonts or layout, the following best practices ensure compliance:

• All mandatory fields must be legible and clearly identifiable
• The control code (113 chars) should not be truncated or abbreviated
• The “Kopia” marking on receipt copies must be at least 2x standard font size
• The “Ej kvitto” marking on pro forma receipts must be prominent
• Amounts should clearly indicate the currency (SEK)
• VAT breakdown should list each applicable rate separately with both percentage and amount

Internal: TCS receipt type codes

For reference, these are the internal receipt type codes used by the underlying Tax Compliance System (TCS). Integrators do not need to set these — the UAPI maps document types automatically.

Document type	TCS receipt type
Kassakvitto (standard receipt)	normal
Returkvitto (return receipt)	normal (with RefundAmount)
Kvittokopia (receipt copy)	kopia
Pro forma-kvitto	profo
Övningskvitto (training)	ovning