According to the Bookkeeping Regulation section 5-3-15 the whole cash register system shall at all time be stored in Norway. The interpretation of this is that it is not permitted to store the electronic journal abroad, and then transfer a back-up to Norway for storage. This adjustment comes to force the 1st of January 2019. Until then the usual rules concerning storage apply.
Existing storage requirements:
Electronic accounting material may be stored in Denmark, Finland, Iceland and Sweden if there is an electronic access point in Norway, ref. Bookkeeping Regulation section 7-5 ref. Regulation the 3rd of June 2010 no. 759 storage of electronic accounting material in other EEA countries.
Existing practice regarding dispensation gives permission to store in countries within EEA and other countries we have a Tax Convention with that regulates exchange of information, under the condition that the storage happens as a collective storage solution for a Group Company.