X and Z reports must state the number of price checks broken down per product group and amount; see Section 2-8-2(t) of the Cash Register System Regulation; see Section 2-8.3.
The term ‘product group’ is not defined by the Norwegian Tax Administration, but the term is for example currently used in Section 5-3-2a final paragraph of the Bookkeeping Regulation in relation to type descriptions in sales documents. Examples from the preparatory work:
- In an enterprise that sells various types of car accessories, stating a product group such as car accessories would not be sufficiently specific. However, breaking down the product range into groups such as car lighting, vehicle electrics, cargo products, trailer products, coupé accessories, bumpers, etc. would be acceptable.
- In a business that sells men's clothes, an appropriate subdivision of product groups might be: suits, shirts, jackets, ties, accessories, etc. Only specifying “clothing” would not be sufficient.
- In a grocery store, an appropriate subdivision might be: milk, bread, biscuits, sugar, soft drinks, beer, fruit, vegetables, chocolate, cleaning products, etc., without any specific statement of the type of milk, bread, etc. concerned.
We believe that this can also provide guidance in relation to minimum requirements for the specification of price checks per product group.