Exemptions from the requrirement to use a cash register system by The Cash Register System legislation

From the 1st of January The Bookkeeping Act section 10 a Specific regulations concerning documentation of cash sales comes to force. "Enterprises with a bookkeeping obligation shall register and document cash sales by use of a cash register system with a product declaration which meets the requirements in The Cash Register System Act and Regulations. The Ministry may issue regulations that state requirements for the use of cash register systems etc, hereby also stating exemptions." 

The main rule is that there shall be used a cash register system that meets the requirements in The Cash Register System Act and Regulations to document cash sales.

In Section 2a of the Cash Register System Act, cash sales are defined as follows:

“sales of goods and services in which the purchaser’s payment obligation to the vendor is settled upon delivery using a payment card or cash as a means of payment. Internet sales and cash-on-delivery sales are not to be regarded as cash sales,”

The amendments to The Bookkeeping Regulation concerning The Cash Register System legislation are adopted and will come to force the 1st of January 2019. Here cash sales are defined the same way as in The Cash Register System Act. Applying exemption rules concerning the requirements to use a cash register system for ambulating and sporadic cash sales in The Bookkeeping regulation section 5-4-1 are continued, and two new exemptions are introduced.

The exemptions in The Bookkeeping Regulation section 5-4-1 from the 1st of January 2019 may be summed up to:

  • A general exemption for enterprises with a bookkeeping obligation with cash sales that do not pass NOK 50 000 exclusive VAT in revenue during a fiscal year.
  • Ambulating or sporadic sales that to not exceed 3 times the National Insurance scheme basic amount (pt. NOK 280 902 exclusive VAT). Example of an ambulating enterprise is sales of fruits and berries along the road in the summer, sales at fairs and similar, and sales from a fish truck. For enterprises that mainly have credit sales, the exemption for sporadic cash sales may be used.
  • Use of cash invoices that meet the demands in The Bookkeeping Regulation subsection 5-1. If all cash sales are registered with name and address of the customer on the cash invoice, the exemption rule applies. It is important to emphasize that all sales must be executed in this manner, also minor sales values, for the exemption to apply. To be exempted from The Cash Register legislation the system must have a function that ensures that all cash sales are registered with the name and address of the customer.

The other exemptions in The Bookkeeping Regulation subsection 5-4 are mainly continued, hereby the admission to exempt the requirement to use a cash register system under special circumstances. The exemption for automats ref. The Bookkeeping Regulation section 5-4-3 stands to be restricted, so the exemption does not apply to fuel-, parking- or ticket automats. The exemption does not apply to other automats that have the functionality to print sales receipts.    

The party that is required to keep accounts must decide whether he needs a cash register system which satisfies the requirements of the Cash Register System Act, or whether he can use an invoicing solution or similar under the exception provisions of the Bookkeeping Regulation.

The amendments to The Bookkeeping Regulations will come to force the 1st of January 2019.