Every year the Swedish Tax Agency report hundreds of Sweden´s small business owners who cheat on taxes by using manipulated cash registers. The cheating occurs, among else at cafes, pizzerias and among hairdressers. This is planned to be stopped with a new law, taking effect on 1 January, when all small business owners must have new cash registers. The Tax Agency estimates that the small business fraud costs SEK 500 million in lost tax revenues.