Can an enterprise which is normally based on credit sales use cash invoices instead of a cash register system when cash payments are received on an occasional basis?

Exceptions from the requirement for a cash register system have been proposed for those who only have occasional cash sales not exceeding three times the National Insurance basic amount during a financial year. (In 2016, this is equivalent to an exception for cash sales of up to NOK 270,204 + VAT). If this proposal is adopted, cash invoices with the necessary specifications may be used instead of a cash register system pursuant to the Cash Register System Act.

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,”

With effect from 1 January 2019, Section 10a of the Bookkeeping Act concerning special rules regarding the documentation of cash sales will enter into force:

“Those who are required to keep accounts must register and document cash sales made using a cash register system with a product declaration which satisfies the requirements of the Cash Register System Act and requirements issued through regulations pursuant to the Cash Register System Act. In a Regulation, the Ministry may stipulate requirements and exemptions concerning the use of cash register systems, etc.

The main rule is therefore that, in connection with cash sales, a cash register system must be used which satisfies the requirements of the Cash Register System Act and the Cash Register System Regulation.

A number of exceptions in the Bookkeeping Regulation are proposed. These proposals were subject to consultation concurrently with the Cash Register System Act and the Cash Register System Regulation. For enterprises that primarily sell on credit, the exception for occasional and itinerant cash sales not exceeding three times the National Insurance basic amount during a financial year will apply (there is also an existing corresponding exception in Section 5-4-1 of the Bookkeeping Regulation.) The amendments to the Bookkeeping Regulation will probably be adopted by the ministry this autumn.

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.