The contract can also be used as a basis in connection with new establishments in the chain, provided the contract was established before 1 January 2017 and the first delivery date in Norway of a point of sale falls before this date.
The Cash Register System Act enters into force on 1 January 2017. From this date, suppliers of cash register systems will only be able to sell, lease out or lend cash register systems which satisfy the requirements of the Cash Register System Act and the Cash Register System Regulation.
Suppliers may have entered into contracts with chains which cover all stores, kiosks, etc. in the chain, including new establishments, after the contract date. The question that has been asked is whether suppliers must offer special solutions for any new stores added to the chain after 1 January 2017, or whether they can use the same system as other units in the chain, until the chain as a whole introduces the new solution, by 1 January 2019.
The Directorate of Taxes believes that the contract that has been established with the chain can be used as a basis for both existing stores in the chain which receive the cash register system after 1 January 2017 and for new establishments. Provided the contract is established before 1 January 2017 and the first delivery date of a point of sale in Norway falls before this date, the existing solution can still be used. All units in the chain must have switched to the new solution by 1 January 2019. Following the establishment of a contract where the first delivery date for a point of sale in Norway falls after 1 January 2017, only cash register systems which satisfy the requirements of the Cash Register System Act and the Cash Register System Regulation may be sold.