2022-11-232022/23:KrU2 · p.3KrUCulture
Cash registers for amusement games
Cash-register requirement for pinball machines and other amusement games
What's at stake: The decision determines whether small-scale operators of pinball and arcade machines - which lack technical solutions for receipt handling - must bear the cost and administrative burden of cash registers, risking closures, or whether the need for tax control outweighs that concern.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether operators of amusement games such as pinball and arcade machines should continue to be required to use cash registers under the Tax Procedures Act, or whether this type of activity should be exempted from the requirement.
Yes Yes — the committee proposal
The committee upholds the cash-register requirement for amusement games and sees no reason for the Riksdag to make an exception for this type of gambling activity. The Riksdag therefore adopts the government's bill amending the Tax Procedures Act and rejects the motion calling for an exemption.
No No — the reservations
Reservation 3 (C)
The reservation (C) calls for amusement games such as pinball and arcade machines to be exempted from the cash-register requirement. The reasoning is that no manufacturer in the world builds a receipt system into these machines, that the requirement is technically unworkable and unique in the world, and that it would mean high costs, reduced availability and the risk that businesses - part of Sweden's cultural heritage - are forced to close, even though there is no sign of unreported income or mismanagement.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: adopting the government's legislative proposal and rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 3 by C.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | Yes | Yes 20/0/0/4 | follows the plan | confidence: low | not addressed |
| S | Yes | Yes 93/0/0/14 | follows the plan | confidence: low | not addressed |
| MP | Yes | Yes 15/0/0/3 | follows the plan | confidence: low | not addressed |
| C | No | No 0/20/0/4 | follows the plan | confidence: medium | derived |
| L | No | Yes 13/0/0/3 | departs from the plan | confidence: medium | derived |
| KD | No | Yes 16/0/0/3 | departs from the plan | confidence: medium | not addressed |
| M | No | Yes 59/0/0/9 | departs from the plan | confidence: medium | derived |
| SD | No | Yes 62/0/0/11 | departs from the plan | confidence: medium | derived |
Committee proposal
Parliament adopts the government's proposal for law amending the Tax Procedure Act (2011:1244). Thereby parliament approves proposition 2021/22:242 point 4 and rejects motion 2021/22:4758 by Catarina Deremar et al. (C) demand 1.
Original (Swedish)
Riksdagen antar regeringens förslag till lag om ändring i skatteförfarandelagen (2011:1244). Därmed bifaller riksdagen proposition 2021/22:242 punkt 4 och avslår motion 2021/22:4758 av Catarina Deremar m.fl. (C) yrkande 1.
Riksdag decision: Parliament said no to parts of the previous government's proposal on strengthened gambling regulation. The measures that parliament said no to concern changes to rules on moderation in gambling marketing termination of the agreement between Sweden and Finland on slot machines on ferries in regular line traffic. Parliament said yes to the other law changes in the proposal. These law changes will enter into force 1 January 2023 and 1 July 2023.
Counter-proposals
- The counter-proposal seeks to exempt amusement games from the cash register requirement. (C) — Reservation 3
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan does not address cash registers or games of chance.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not address cash registers or games of chance. The closest principle is that economic crime and unreported income in companies is a central social problem that should be combated, which speaks against exempting an industry from accounting requirements. That the game form has cultural-historical value weighs lighter in the plan's light.
Original (Swedish)
Planen behandlar inte kassaregister eller förströelsespel. Närmast liggande princip är att ekonomisk brottslighet och oredovisade intäkter i företag är ett centralt samhällsproblem som ska bekämpas, vilket talar mot att undanta en bransch från redovisningskrav. Att spelformen har kulturhistoriskt värde väger lättare i planens ljus.
- combat economic crimedecisive»Lönedumpning, ekonomisk brottslighet och utnyttjande är centrala hot idag.« (2022 manifesto ↗)“Wage dumping, economic crime and exploitation are central threats today.”
- companies account for economic crimes»Det är företagen som överlägset står för de flesta« (party programme ↗)“It is the companies that by far account for most”
- broad cultural offering»Kultur som konst, musik och film bidrar till att skapa ett rikare samhälle att leva i för alla.« (2022 manifesto ↗)“Culture such as art, music and film contributes to creating a richer society for everyone to live in.”
The plan lacks a position on cash registers for gaming operations.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan lacks a position on cash registers for gaming operations. The closest commitment is that tax evasion should be stopped and that no one should be able to gain competitive advantage by circumventing rules, which is precisely the purpose of the cash register requirement. On this basis, the plan speaks against an exception for pinball machines, even though the plan also values historically significant cultural activities.
Original (Swedish)
Planen saknar ställningstagande om kassaregister för spelverksamhet. Närmast liggande åtagande är att skattefusk ska stoppas och att ingen ska kunna skaffa sig konkurrensfördelar genom att kringgå regler, vilket är just kassaregisterkravets syfte. Utifrån detta talar planen mot ett undantag för flipperspel, även om planen också värnar kulturhistoriska verksamheter.
- stop tax evasiondecisive»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax evasion, welfare crime and money laundering shall be stopped.”
- clear response to rule violations»Samhället måste reagera tydligt mot brott och regelöverträdelser.« (party programme ↗)“Society must respond clearly to crime and rule violations.”
- fair competition»Det ska aldrig löna sig att begå brott eller skaffa sig konkurrensfördelar genom att försumma de anställdas rätt till en trygg arbetsmiljö.« (2022 manifesto ↗)“It should never pay to commit a crime or gain competitive advantage by neglecting employees' right to a safe working environment.”
The plan is silent on cash registers for gaming.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan is silent on cash registers for gaming. The nearest commitment is that authorities shall be able to strike at tax crime and every gaming machine without licence, so tightened, not relaxed, control of gaming activities. Rules simplification for companies and protection of cultural heritage pull in the opposite direction but weigh less. The plan thus speaks against an exemption from the cash register requirement.
Original (Swedish)
Planen är tyst om kassaregister för förströelsespel. Det närmaste åtagandet är att myndigheterna ska kunna slå till mot skattebrott och varje spelautomat som saknar tillstånd, alltså en skärpt och inte lättad kontroll av spelverksamhet. Regelförenkling för företag och värnandet av kulturarvet drar i motsatt riktning men väger lättare. Planen talar därför mot ett undantag från kassaregisterkravet.
- control of gaming machinesdecisive»skattebrott och varenda spelautomat som saknar tillstånd. Det ska vara dyrt, jobbigt och svårt att vara kriminell.« (2022 manifesto ↗)“tax crime and every gaming machine without licence. It shall be expensive, difficult and troublesome to be criminal.”
- rules simplification for companies»Onödig byråkrati ska undvikas genom ett aktivt« (party programme ↗)“Unnecessary bureaucracy shall be avoided through active”
- protect cultural heritage»Kulturarvet är vårt gemensamma arv.« (party programme ↗)“Cultural heritage is our shared heritage.”
The plan's decisive commitment is to clean up the regulatory burden for entrepreneurs and remove unnecessary rules and bureaucracy.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's decisive commitment is to clean up the regulatory burden for entrepreneurs and remove unnecessary rules and bureaucracy. A cash register requirement that is technically impractical and expensive for small businesses is precisely such a rule the plan wants to do away with. That the game form is furthermore culturally historic reinforces the conclusion, since the plan wants to care for cultural heritage.
Original (Swedish)
Planens avgörande åtagande är att rensa upp i regelträsket för entreprenörer och ta bort överflödiga regler och byråkrati. Ett kassaregisterkrav som är tekniskt ogenomförbart och dyrt för små verksamheter är just ett sådant regelkrav planen vill bort med. Att spelformen dessutom är kulturhistorisk förstärker slutsatsen, eftersom planen vill vårda kulturarvet.
- regulatory simplification for businessesdecisive»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clean up the regulatory burden for entrepreneurs, large and small.”
- away with unnecessary bureaucracy»Dyra, krångliga och innovationshämmande regelverk ligger som en våt filt över delar av landsbygden. Vi ska rensa upp bland överflödiga regler och byråkrati.« (2022 manifesto ↗)“Expensive, complicated, and innovation-inhibiting regulations lie like a wet blanket over parts of the countryside. We shall clean up unnecessary rules and bureaucracy.”
- cultural heritage shall be cared for»till att vårda och utveckla ett kulturarv« (party programme ↗)“to care for and develop a cultural heritage”
The plan's core commitment here is that the regulatory burden on small businesses shall decrease and that public decisions shall be analyzed from a small business perspective, with rules that make it easy to do the right thing.
Plan documents: party programme
Reasoning and quotes
The plan's core commitment here is that the regulatory burden on small businesses shall decrease and that public decisions shall be analyzed from a small business perspective, with rules that make it easy to do the right thing. A cash register requirement which according to the counter-proposal is technically unfeasible for pinball machines is the exact opposite of that. The plan's desire to quickly remove obstacles to business and to value cultural heritage point in the same direction.
Original (Swedish)
Planens bärande åtagande här är att regelbördan för små företag ska minska och att offentliga beslut ska analyseras ur småföretagarperspektiv, med spelregler som gör det lätt att göra rätt. Ett kassaregisterkrav som enligt motförslaget är tekniskt ogenomförbart för flipperspel är raka motsatsen till det. Planens vilja att snabbt undanröja hinder för företagande och att värna kulturarvet pekar i samma riktning.
- decreased regulatory burdendecisive»Regelbördan för små företag ska minska« (party programme ↗)“The regulatory burden on small businesses shall decrease”
- rules that can be followed»Vi vill ha spelregler som gör det lätt att göra rätt« (party programme ↗)“We want rules that make it easy to do the right thing”
- remove obstacles to business»Politikens uppgift måste vara att snabbt undanröja hinder« (party programme ↗)“Politics' task must be to quickly remove obstacles”
- value cultural heritage»Kulturarvet – vårt gemensamma minne i form av historiska lämningar, kulturlandskap, arkiv, traditioner,« (party programme ↗)“Cultural heritage – our shared memory in the form of historical remains, cultural landscapes, archives, traditions,”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The counter-proposal wants to exempt pinball machines and similar machines from the requirement for cash registers, because the requirement is technically unfeasible and expensive for small businesses.
Plan documents: party programme
Reasoning and quotes
The counter-proposal wants to exempt pinball machines and similar machines from the requirement for cash registers, because the requirement is technically unfeasible and expensive for small businesses. The party programme requires that upcoming laws are tested from a small business perspective and that business policy is conducted with general means, not with requirements that eliminate individual businesses. The plan's stewardship of cultural heritage also speaks for preserving a culturally historical game form.
Original (Swedish)
Motförslaget vill undanta flipperspel och liknande maskiner från kravet på kassaregister, eftersom kravet är tekniskt ogenomförbart och dyrt för små verksamheter. Principprogrammet kräver att tillkommande lagar prövas ur ett småföretagarperspektiv och att näringspolitiken bedrivs med generella medel, inte med krav som slår ut enskilda verksamheter. Planens förvaltarskap av kulturarvet talar dessutom för att en kulturhistorisk spelform bevaras.
- rules tested for small businessdecisive»Direkta företagssubventioner avvisas. Tillkommande lagar bör prövas ur ett småföretagarperspektiv.« (party programme ↗)“Direct business subsidies are rejected. Upcoming laws should be tested from a small business perspective.”
- general business policy means»Näringspolitiken ska bedrivas med generella medel,« (party programme ↗)“Business policy shall be conducted with general means,”
- steward the cultural heritage»En god kulturpolitik måste sträva efter att ta tillvara det värdefulla kulturella arv« (party programme ↗)“A good cultural policy must strive to preserve what is valuable in our cultural heritage”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan's bearing business policy commitment is that one-third of companies' administrative costs and bureaucracy shall be gone and that it shall be easy to do right.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's bearing business policy commitment is that one-third of companies' administrative costs and bureaucracy shall be gone and that it shall be easy to do right. A cash register requirement that cannot be technically fulfilled is precisely such bureaucracy that increases costs and eliminates activity without solving any control problem. The counter-proposal's demand for an exemption is therefore supported.
Original (Swedish)
Planens bärande näringspolitiska åtagande är att en tredjedel av företagens administrationskostnader och regelkrånglet ska bort och att det ska vara lätt att göra rätt. Ett kassaregisterkrav som inte går att uppfylla tekniskt är precis ett sådant krångel som fördyrar och slår ut verksamhet utan att lösa något kontrollproblem. Motförslagets krav på undantag stöds därför.
- reduced regulatory burdendecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one-third of companies' administrative costs and one-third of bureaucracy”
- easy to do right»Där det är lätt att göra rätt – för att en tredjedel av regelkrånglet tagits bort.« (2022 manifesto ↗)“Where it is easy to do right – because one-third of the bureaucracy has been removed.”
- bureaucracy hinders companies»Men höga skatter, krångliga tillståndsprocesser och byråkrati sätter käppar i hjulet för innovation och tillväxt.« (2022 manifesto ↗)“But high taxes, complicated permission processes and bureaucracy put obstacles in the way of innovation and growth.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The counter-proposal wants to exempt pinball machines and similar machines from the cash register requirement because the requirement is technically impossible and expensive without demonstrated problems with unreported funds.
Plan documents: 2022 manifesto
Reasoning and quotes
The counter-proposal wants to exempt pinball machines and similar machines from the cash register requirement because the requirement is technically impossible and expensive without demonstrated problems with unreported funds. The plan requires that unnecessary rules be removed where the costs to businesses do not match the benefit to society and that new rules be cost-effective. Safeguarding a culturally historic game form also aligns with the plan's ambition to care for Swedish culture.
Original (Swedish)
Motförslaget vill undanta flipperspel och liknande maskiner från kassaregisterkravet eftersom kravet är tekniskt ogenomförbart och dyrt utan påvisade problem med oredovisade medel. Planen kräver att onödiga regler tas bort där kostnaderna för företagen inte motsvarar nyttan för samhället och att nya regler ska vara kostnadseffektiva. Att värna en kulturhistorisk spelform ligger dessutom i linje med planens ambition att vårda svensk kultur.
- remove unnecessary rulesdecisive»För att få fler och växande företag är det viktigt att ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället.« (2022 manifesto ↗)“To get more and growing businesses, it is important to remove unnecessary rules where the costs to businesses do not match the benefit to society.”
- cost-effective rules»Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“New rules shall be cost-effective and existing rules need to be reviewed.”
- regulatory simplification for small businesses»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and relieve small businesses' administrative burden”
- cherish cultural heritage»Sverigedemokraterna vill värna, vårda och visa svensk kultur.« (2022 manifesto ↗)“Sweden Democrats want to cherish, care for and showcase Swedish culture.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
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Sources and documents
- The committee report on riksdagen.se (2022/23:KrU2)
- Committee report full text (HA01KrU2)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2021/22:4755 — med anledning av prop. 2021/22:242 En förstärkt spelreglering av Vasiliki Tsouplaki m.fl. (V)
- Motion 2021/22:4758 — med anledning av prop. 2021/22:242 En förstärkt spelreglering av Catarina Deremar m.fl. (C)
- Motion 2021/22:4759 — med anledning av prop. 2021/22:242 En förstärkt spelreglering av Kristina Axén Olin m.fl. (M)
- Motion 2021/22:4760 — med anledning av prop. 2021/22:242 En förstärkt spelreglering av Roland Utbult m.fl. (KD)
- Motion 2021/22:4761 — med anledning av prop. 2021/22:242 En förstärkt spelreglering av Jonas Andersson i Linghem m.fl. (SD)
- Motion 2022/23:12 — med anledning av prop. 2021/22:242 En förstärkt spelreglering av Jonas Andersson m.fl. (SD)
- Proposition 2021/22:242 — En förstärkt spelreglering
Source: The Swedish Parliament