Cash register systems which are placed on the Norwegian market must meet the requirements laid down in the Norwegian Cash Register Systems Act and the Regulations that are to be established pursuant to the Act. Companies subject to a bookkeeping obligation must begin using new cash register systems from 1 January 2019, that is product-approved.
If the accounting officer does not use a product-approved cash register system, a penalty fine may be imposed. Read more about the obligation to use a cash register system.
Why the new regulations?
Few requirements currently apply to the functions and structure of cash register systems, and inspections conducted by the Norwegian Tax Administration have revealed that cash register systems are set up in a way which makes it possible to conceal cash sales. The new rules will make it more difficult to manipulate a cash register system in order to avoid tax and duties.
List of cash register systems
You will find the list over cash register systems (in Norwegian) that the suppliers have declared to be in compliance with the new rules.
How to declare that your cash register system is in compliance with the new rules (suppliers)
If you are a supplier, you need to log on to Altinn and send the form "Systemleverandørers produkterklæring av kassasystemer - RF-1348" (in Norwegian) to confirm that your cash register is in compliance with the Norwegian Cash Register Systems Act and the Regulations. If a supplier does not submit a product declaration, or the cash register system fails to fulfill the requirements, the Norwegian Tax Administration could issue a penalty fine. See the legislation on cash register systems or you can see this translated versjon of the cash register system, for more information. This is how foreign companies get access to Altinn.
The Norwegian Tax Administration has prepared guidelines for the design of cash register systems. You can find the design specifications on this website . Here you will find all the descriptions about documentation and the code scheme for standard export-XML (SAF-T) adn digital signature.
- Administration of the SAF-T formats
- Cash register systems with product declaration
- Regulations relating to requirements for cash register systems (the Cash Register Systems Regulations)
- FAQ concerning new cash register systems
- Lovdata - Forskrift om krav til kassasystem (kassasystemforskrifta)
- Lovdata - Lov om krav til kassasystem (Kassasystemlova)
- Høring: Endringer i kassasystemforskrifta
- The new Cash Register System Act - all cash register systems must be updated during 2018
- Høring - Endringer i kassasystemforskrifta og bokføringsforskrifta
- Utskrift av kvittering – endringer i kassasystemforskrifta og bokføringsforskriften
- Test Submitting