A Swedish receipt is a regulated document. Its content is not left to the merchant’s discretion or the POS vendor’s design preferences — it is defined in regulation. SKVFS 2021:17 sets out receipt content and design, including the 13 mandatory fields (a–m) that must appear on a compliant receipt. This guide walks through what those requirements cover and what they mean for anyone building a POS system for Sweden.
Why is receipt content regulated?
The receipt is the customer-facing output of the whole fiscalization process, and it is the artifact Skatteverket relies on when checking that a transaction was properly recorded and signed. For that reason, SKVFS 2021:17, Chapter 7 §1 specifies exactly what a compliant receipt must contain — the mandatory fields labelled a–m.
Standardizing receipt content means every compliant register in Sweden produces receipts carrying the same verifiable information, in a form both Skatteverket and the customer can rely on.
What are the 13 mandatory receipt fields?
SKVFS 2021:17 defines the 13 mandatory fields (a–m). In broad terms, a compliant Swedish receipt has to identify the business and the register, describe the transaction, and carry the fiscalization artifacts that make it verifiable. That includes information such as:
- Business identification and the address of the point of sale
- The date and time of the transaction
- A description of the goods or services and their amounts
- The total, with the VAT breakdown across the applicable rates
- The register identifier and the fiscalization artifacts required for verification
Because the field list is defined in the regulation itself, the authoritative reference for exact wording and ordering is SKVFS 2021:17. The point for a POS vendor is that all mandated fields must be present and correct on every receipt the system produces.
The tillverkningsnummer on every receipt
One field deserves particular attention: the tillverkningsnummer. This is a unique identifier tied to the register, and under SKVFS 2021:17 it must appear on every receipt.
For POS vendors this is a concrete design requirement. The tillverkningsnummer is surfaced during enrollment, then printed on every receipt the system issues. It is also the same value used when registering the cash register with Skatteverket — so it threads through the entire compliance lifecycle, from enrollment, to registration, to the receipt in the customer’s hand.
The multi-tier VAT breakdown
Sweden uses multiple VAT rates, and a compliant receipt must present them correctly. Rather than a single blended figure, the receipt has to break the transaction down across the applicable VAT rates. A POS system therefore needs to track VAT at the correct rate per line and summarize it correctly on the receipt.
This is part of producing a compliant receipt, not an optional refinement — the VAT breakdown is part of the mandated content.
Signed vs. unsigned: not every receipt carries a control code
Receipt content rules interact with transaction signing rules, and different document types behave differently:
| Document type | Swedish name | Control code |
|---|---|---|
| Cash register receipt | Kassakvitto | ✅ Signed |
| Return receipt | Returkvitto | ✅ Signed |
| Receipt copy | Kvittokopia | ✅ Signed — own new code |
| Pro forma receipt | Pro forma-kvitto | ❌ Blank code |
| Training receipt | Övningskvitto | ❌ Blank code |
| Offline cash note | Kontantnota | ❌ No control system contact |
A POS system has to apply the right receipt content and the right signing behaviour for each type — which means the receipt layer and the fiscalization layer have to be designed together.
How fiskaly helps
Getting receipt content right is partly a fiscalization concern and partly a POS design concern. The fiscalization service produces the control code and the mandatory status messages; the POS lays out the receipt and prints every required field, including the tillverkningsnummer and the VAT breakdown.
SIGN SE handles the fiscalization side: it generates the control code for receipts that require signing, returns the legally required compliance artifacts and mandatory Swedish status messages for printing, and surfaces the tillverkningsnummer as a compliance artifact. The POS vendor integrates these outputs into a receipt layout that satisfies the SKVFS 2021:17 field requirements — through the same API pattern used across fiskaly’s other SIGN products.
Free API testing — no commitment. Talk to our experts about compliant Swedish receipts.
Frequently asked questions
How many mandatory fields are on a Swedish receipt? SKVFS 2021:17 defines 13 mandatory fields (a–m) under Chapter 7 §1, covering business identification, transaction detail, VAT breakdown, and the fiscalization artifacts required for verification.
Does the tillverkningsnummer really have to be on every receipt? Yes. Under SKVFS 2021:17 the tillverkningsnummer must appear on every receipt, and it is the same value used to register the cash register with Skatteverket.
Do pro forma and training receipts carry a control code? No. Pro forma (pro forma-kvitto) and training (övningskvitto) receipts are issued with a blank control code, because they are not treated as completed sales for fiscalization purposes.
How is VAT shown on a Swedish receipt? The receipt must show a VAT breakdown across the applicable rates, not a single blended figure. The POS system tracks VAT per line and summarizes it on the receipt.
Next steps
SKVFS 2021:17 defines the 13 mandatory fields of a Swedish receipt (a–m, Chapter 7 §1), including the tillverkningsnummer on every receipt and a correct multi-tier VAT breakdown. Different document types carry different signing behaviour. For POS vendors, compliant receipts require the fiscalization layer and the receipt layer to work together — and the definitive field reference is the regulation itself.
Request a meeting to see how SIGN SE delivers the control code, status messages, and tillverkningsnummer your receipts need — with free API testing and no integration commitment.
Last updated: October 2026. This article is general guidance, not legal advice. Confirm the exact mandatory receipt fields against SKVFS 2021:17 and Skatteverket’s guidance at skatteverket.se.
