The Fees Ordinance (1992:191) states that the financial goal for government activities financed by fees is full cost coverage, unless the government decides otherwise.

A government authority may charge fees for goods and services, decide on the size of the fee and how the income is to be used. Fees may only be charged, if there are rules on fees in an act of Parliament or a government ordinance. It can also be a consequence of a special decision by the government. It is usually clear from the authority's instructions whether it is possible to charge and determine the size of the fee for voluntarily requested goods and services. In the authority's regulatory letter or instruction, it is usually also stated how the authority may dispose the income.

Full cost coverage

According to the fee regulation, the authority must agree every three years with the Swedish national Financial Management Authority on the fees charged by the authority. This must also happen if the authority wants to significantly change a fee or charge a new fee. The financial goal for fee-based activities is full cost coverage, unless the government decides otherwise. This means that the fees are calculated in a way that the income in the long term will cover all costs that can be directly or indirectly linked to the activity subject to fees.