Requirements for cash register systems

There is a requirement to use a cash register system with a product declaration to register and document cash sales.

With cash sales, we mean all sales where the buyer pays for the purchase immediately, for example by using cash or a bank card. 

See a list of cash register systems with a product declaration

Exceptions to the requirement for a cash register system

There are several exceptions to the requirement to use a cash register system with a product declaration. The requirement does not apply if the cash sale does not exceed NOK 50,000 excluding VAT during an accounting year.

Nor does it apply if you have ambulatory or sporadic cash sales, and the sale does not exceed three times the basic amount from the National Insurance Scheme (G) during a fiscal year. 

The 3G limit only applies to the ambulatory or occasional cash sales, and the limit does not include VAT. If you also run cash sales from a fixed retail outlet, you must use the cash register system for that part of the business.

How to document without a cash register system

If you do not use the cash register system to document the sale and you have cash sales of less than NOK 50,000 during an accounting year or ambulatory or occasional cash sales below 3G, you must document the cash sale in the following ways:

• Register cash sales continuously into a bound book with pre-numbered pages, or
• Use a carbon copy sales receipt book. The receipts must be pre-numbered and include date of sale, item type and quantity, and sales amount including VAT, or
• Make a statement of cash and goods supplied and received. The statement must be dated and signed.

You must always register the sale, even when the customer uses a mobile phone app (Vipps or similar) to pay. Vipps is a payment solution equivalent to cash and bank cards.

For sales from the dock, you must register the actual sales price, not the minimum price. You must also record the actual sales price for each type of fish, excluding VAT, in the closing note. This forms the basis for the income you're going to generate in the income statement (item 3000).

Ambulatory cash sales

Ambulatory activities are activities that are not operated from a fixed sales outlet. For example, it can be sales from a fish truck, sales of fruit and berries along the road in the summer, sales at trade shows and similar.

The sale of fish from a boat will in most cases fall under the exception for ambulatory cash sales.

Occasional cash sales

By occasional cash sales, we mean that the business generally has a different type of sales, but in exceptional cases receives payment in cash.

Example of sporadic cash sales:
a person produces and  sells fish cakes mainly to shops and similar against an invoice.
In exceptional cases, the fish cakes are sold to private individuals for cash payment.

If the cash sales to private individuals had been a regular occurrence, it would require the use of a cash register system.

Deduction for expenses

You may be entitled to a deduction for expenses relating to the sale of fish. In order to be granted the deductions, the expenses must be linked to obtaining, maintaining or securing taxable income. Enter the deductions in the income statement.