The number of cash sales and amounts must at least be broken down between main groups. What does “main groups” mean?

X and Z reports must state the number of cash sales and amounts at least broken down between main groups; see Section 2-8-2 first paragraph (f) of the Cash Register System Regulation.

The remarks concerning the provision are worded as follows:

There will be a summary of registered sales which belong in the defined main groups. The enterprise with a bookkeeping obligation may choose to specify cash sales at a more detailed level. For some sectors, requirements have been issued that turnover etc. must be posted and specified in defined goods and service groups, with reference to the Bookkeeping Regulations Sections 8-3 (hairdressing enterprises etc.) and 8-5 (catering establishments). For hairdressing enterprises, it is also a requirement to show goods and service groups per employee. The cash register system must then in any event be organised so that these requirements can be fulfilled.

It is apparent from the above that a very detailed level is not required, and that the party required to keep accounts can opt to use more detailed specifications if he so wishes.