We sell payment terminals with cash software. These are used where it is only possible to pay by payment card. Does the Cash Register System Act apply to such solutions?

Such solutions must also satisfy the requirements laid down in the Cash Register System Act, unless they are used by parties who are required to keep accounts and who are covered by the exception provisions of the Bookkeeping Regulation.

With effect from 1 January 2019, the following provision in the Bookkeeping Act shall apply:

Section 10a. Special rules concerning documentation of cash sales Those who are required to keep accounts must register and document cash sales executed 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.

‘Cash sale’ means a sale where the purchaser's payment obligation with respect to the seller is settled upon delivery; see Section 5-3-1 of the Bookkeeping Regulation.  Cases involving payment using various payment cards are also considered to constitute cash sales.

Unless specific exceptions are laid down in the Bookkeeping Regulation, those who are required to keep accounts must have a cash register system which satisfies the regulations of the Cash Register System Act and the Cash Register System Regulation with effect from 1 January 2019. Such exceptions are proposed for, among other things, occasional/itinerant cash sales of less than three times the National Insurance basic amount during a financial year (excluding VAT), and generally for those who do not have cash sales exceeding NOK 50,000 (excluding VAT).

No specific exceptions are proposed for solutions where payment can only be made by card. Such solutions must also satisfy the requirements laid down in the Cash Register System Act, unless they are used by parties who are required to keep accounts and who are covered by the exception provisions. This means that, among other things, the system must satisfy the provisions of the Cash Register System Regulation for mandatory and prohibited functions and the requirement for receipts and reports. However, there will be no requirements concerning integrated cash register drawers for such solutions if it is not possible to pay using notes and coins; see Section 2-2 last point of the Cash Register System Regulation.