Increased penalties and inspection charges by Skatteverket (Swedish Tax Agency)

Inspection fees - staff attendance lists
If you run a business in catering, hairdressing and laundry industry, and from the 1st of January 2016 also in the construction industry, you have an obligation to complete staff attendance lists. The rules vary between different industries, but the content and purpose are the same. Staff attendance list should clearly show your company name and registered number. For each business day it should show:

• First and last name and social security number for everyone who is active.
• What times every person's work begins and ends.

Even the staff who are unpaid (for example, trainees or relatives) or that you hired in from a temporary agency should be on the staff attendance list. The list must be available for an unexpected inspection by Skatteverket. Skatteverket may charge an inspection fee if the staff attendance list is not completed correctly or if it is not available during the visit. There is also a penalty for each person who is not listed but is considered to be active during the inspection.

Inspection fees - cash register
If you sell goods or services against payment in cash or payment by credit cards you must use the cash register that meets certain requirements.

• the cash register must be approved by Skatteverket.
• the cash register must be connected to a certified control unit that reads the data recorded in the cash register. The data stored in the control unit must not be available to the company using the cash register.

Skatteverket may unexpectedly inspect your business to see if the rules regarding the use of the cash register are followed. If there are any inadequacies stated, they may charge you the inspection fee.