Understanding SKAT Requirements for Cash Registers: What You Need to Know

At Shopbox, we frequently receive questions from our customers about whether the tax authorities (SKAT) require approval of cash registers. The answer is both yes and no. While there isn't a specific certificate from SKAT confirming the approval of a cash register, there are certain requirements for the information that must appear on a receipt or invoice to be correctly registered with SKAT. Failure to comply with these requirements can result in financial implications.

Shopbox's cash registers meet all of SKAT's requirements regarding the necessary information on printed receipts.

As a business owner, you make daily sales to customers. Whether it's to individuals or companies, you are obligated to print an invoice or receipt from the cash register and then register all transactions, both sales and purchases, for your store.

SKAT's expectations for businesses and traders:

• Capability to print receipt/invoice from the cash register  
• Ability to print either a detailed or a simple invoice  
• Daily update of accounting and accurate cash balance.

Specifications for a receipt from the cash register:

Today, most stores use a cash register system to manage sales. Many of the older cash registers still use "journal rolls," which are placed next to the receipt roll in the printer. This strip creates a duplicate of all printed receipts and can later be stored for accounting purposes.

Modern cash register systems do not use journal rolls but instead transfer the data to an advanced IT system where all details are stored digitally.

Shopbox's cash registers operate digitally and immediately transmit all sales transactions to an intuitive backend system, which can also be linked to the accounting software.

For a receipt from a cash register to be tax-compliant, it must contain at least the following information:

• The business's CVR number or name  
• Date of issuance  
• Description of the sold product or service  
• The total sales amount, including any discounts or additional details  
• The amount of VAT, or a statement indicating that VAT represents 20% of the total payment.

Requirements for an invoice:

If you do not have a cash register, it is possible to issue an invoice, for example, via a computer printout or as a manually written invoice.

A complete invoice must, at a minimum, include:

• The date of issuance  
• A consecutive number based on one or more sequences that uniquely identifies the invoice  
• The business's CVR number  
• The business's name and address  
• The customer's name and address  
• Description and quantity of the sold goods or description and scope of the services provided  
• The invoicing date  
• Basis for VAT, price per unit excluding tax, any discounts or bonuses if not included in the unit price  
• Relevant VAT rate  
• The total VAT amount

A complete invoice must always be provided in the following cases:

• When the buyer is a registered business or requests a full invoice  
• For sales to individuals, if the invoice amount is over 5,000 DKK including VAT  
• When delivering to other EU countries  
• Requirements for a simple invoice

For goods under 3,000 DKK, a simple invoice can be used with fewer required details.

A simple invoice should include:

• The business's name and address  
• The business's CVR number  
• A consecutive invoice number  
• Date of issuance  
• Description and quantity of the sold goods or description and scope of the services provided  
• The total sales amount and the amount of VAT.

Requirements for cash register accounting

As a business owner, it is essential to keep all documents, receipts, invoices, delivery notes, etc., as it may be necessary to present everything in connection with the accounting. It is also important to update the accounting daily with all transactions of the day and ensure proper reconciliation of the cash balance, etc.

With a cash register from Sofier, you can easily integrate with your accounting system. This means that all sales transactions are automatically recorded in your bookkeeping system, reducing the time you would otherwise spend on accounting.

Additionally, all your tax-related data is securely stored digitally for as long as you need, eliminating the need to store countless physical folders.

If you have any questions, feel free to contact us.