Kvitta

Kvitta is a Swedish term for a receipt that records payment for goods or services. It typically includes the amount paid, the date of the transaction, the payer’s and payee’s names or company identifiers, and a brief description of the transaction. The word derives from the Swedish noun “kvittag” meaning “receipt” or “proof of payment.”

In everyday commerce, kvittor are issued by retailers, service providers, and public institutions. Small‑scale vendors may hand out hand‑written notes that serve the same function, while larger businesses use printed or electronic vouchers. The format is governed by the Swedish Payment Terms Act (Lag om regler för förseningsavgift) which allows certain simplifications for low‑value transactions; a receipt of less than 1,000 kronor may be issued without a signature and still be considered legal proof of payment.

The Swedish government introduced a standardized template in 2021, encouraging the use of barcodes and QR codes to facilitate electronic accounting and audit trails. Many municipalities now accept digital kvittor submitted via mobile apps or emailed PDFs, especially for school fees, utility payments, and public transport fare receipts.

Although not legally required for over‑100 kronor payments, a kvitta is often requested by banks when customers seek proof of payment for internal accounting or to dispute chargebacks. In the context of tax reporting, individual taxpayers submit scanned copies of kvittor to the Swedish Tax Agency (Skatteverket) to support deductions.

Kvittor play a practical role in Swedish commerce by providing a simple, standardized record of transactions, aiding transparency, and enabling efficient reconciliation for both businesses and consumers.