Supervision and Inspection visits

The Tax Agency also carries out unannounced inspection visits in order to check that you are managing the cash register in a correct way.

In the course of such inspections the Agency may carry out the following:

• customer counting
• test purchases and
• checks on receipts as well as
• cash inventories.
  

The Tax Agency may decide to impose a fine of SEK 12 500 if you fail to comply with your obligations. If the company again fails to comply within a year then the fine is SEK 25 000.

To appeal against a decision

You may appeal against a decision concerning the fines arising from inspection visits.

• Use the form How to Appeal  (SKV 6890, in Swedish)