FAQ concerning new cash register systems

Returns and sales can be included on the same receipt. This assumes that the cash register system has a function to ‘count’ the sales receipt and the return receipt separately and that the requirements concerning the information that must be given on receipts are met.  The ‘name’ of the receipt must include the word ‘Salgskvittering’ (‘Sales receipt’). However, it may also be appropriate to state both the words ‘Salgskvittering’ and ‘Returkvittering’ (‘Sales receipt’ and ‘Return receipt’ respectively). The words must be placed at the top of the receipt as follows: ‘Salgskvittering/Returkvittering’, or alternatively the words may be presented over two lines at the top of the receipt.

The proposed provision in Section 5a-7-1 first paragraph of the Bookkeeping Regulation states that “In the case of returns where a new sales transaction takes place at the same time, the return may be stated on the sales receipt”.

The number of sales receipts must be stated in X and Z reports; see Section 2-8-2(l) of the Cash Register System Regulation. The number of returns must also be stated in these reports, along with the amount concerned; see Section 2-8-2(p) of the Cash Register System Regulation. In the remarks to Section 2-8-2(p) of the Cash Register System Regulation (see Appendix 2 to the Directorate of Taxes’ notice 7/15), the following is stated:

“This will be the sum of the returns that have been registered, i.e. both the returns registered via sales receipts and the returns that have resulted in a separate return receipt.”

Returns can therefore not be included on the sales receipt, unless this specification requirement can be met. Requirements have also been established concerning the information that must be given on sales and return receipts. These requirements must also be fulfilled; see Sections 2-8-4 and 2-8-5 of the Cash Register System Regulation.

There is no definition of the term ‘price check’ in either the Cash Register System Act or the Cash Register System Regulation. ‘Price check’ means that the cash register system is used to check the price of a product (the product is scanned) without any sale being registered. To the customer, it may appear that the product is being registered in the normal way, as the price will appear on the customer's display.

If the cash register system has functions for checking prices, such price checks must be registered in an electronic log, and the number must be stated in X and Z reports broken down according to product group and amount. See Section 2-7 fourth paragraph and Section 2-8-2(t) of the Cash Register System Regulation; see Section 2-8-3.

Yes, it must be possible to print out reports and receipts at the point of sale.

It must be possible to print out receipts, electronic logs and X and Z reports at each individual point of sale; see Section 2-3 first paragraph of the Cash Register System Regulation.

Each point of sale in the cash register system must be equipped with a printer. The printer must be able to generate documentation as referred to in Section 1-2 (d) to (h) and (k) to (m).

‘Point of sale’ means the physical location of the cash register system and terminals or other equipment which is connected to the cash register system and where sales are registered; see Section 1-2(b) of the Cash Register System Regulation. The regulations do not preclude several points of sale from using the same printer. It may for example be appropriate to have several cash registers located on the same counter. The regulations also do not preclude one printer being used to produce receipts and another printer being used to produce electronic logs and X and Z reports. However, both printers must be located at the registered place of business.

It is not a requirement that the cash register system must be able to print copies of receipts. If the cash register system has a function to print copies of receipts, no more than one copy of a receipt may be printed per sale; see Section 2-6 fourth paragraph of the Cash Register System Regulation. The provision is intended to prevent copies of receipts being used as replacements for sales receipts in connection with registrations at the point of sale. The functionality must therefore prevent more than one copy of a receipt being produced from the cash module, regardless of whether the receipt is paper-based or electronic.

If the data is transferred to another system or storage medium, additional copies may be produced from there, e.g. from the bookkeeping system. In the case of integrated systems, it will be possible to gain access to other systems/modules from the point of sale. In such cases, a printout of an additional copy may also be produced from the point of sale, provided that the other system/module requires a separate log-in for each printout of a receipt copy and provided that only one printout can be produced per log-in.

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.

If sales are registered from fixed point of sales where it is possible to pay using notes and coins, the cash register system must have a cash register drawer.

The main rule is that the cash register system must have an integrated cash register drawer; see Section 2-2 first sentence of the Cash Register System Regulation. There are two exceptions from this; see Section 2-2 second and third sentences, where it is stated that the requirement for a cash register drawer will not apply if:

the cash register system has a function for registering cash sales etc. separately for each operator and the sales are not registered from a fixed point of sale. Nor does the requirement apply at a point of sale where it is not possible to pay using notes and coins.

The Directorate of Taxes’ notice SKD 7/15 of 21 December 2015 presents some remarks concerning the Cash Register System Regulation. The following is taken from the remarks concerning Section 2-2:

There is an exemption from the requirement to use an integrated cash box under certain conditions. This applies if the cash register system has a function for registering cash sales etc. separately for each operator and payments are not made from a fixed point of sale. An example is where a waiter takes payment at a table and the cash is stored in a money belt or similar.

There is therefore no general exception from the requirement for integrated cash register drawers linked to cash register systems where the operators log onto the systems. All cash register systems which have fixed points of sale where it is possible to pay using notes and coins must consequently have an integrated cash register drawer.

This issue is covered not by the Cash Register System Regulation, but by the regulations that are imposed on the use of cash register systems by those who are required to keep accounts. This will be regulated in the Bookkeeping Regulation.

It must not be possible to register a sale unless the cash register system prints out a paper-based or electronic receipt; see Section 2-6 fourth paragraph of the Cash Register System Regulation.

Whether or not the customer must actually be asked whether he wants the receipt must be regulated in the Bookkeeping Regulation, if appropriate. In the consultation memorandum concerning the cash register system regulations, it was proposed that the following provision be incorporated into the Bookkeeping Regulation:

In connection with each sale, a sales receipt must be printed from the cash register system which must be presented to the customer.

The Ministry of Finance is responsible for stipulating any amendments to the bookkeeping regulations.

Manual opening of a cash register drawer does not have to be registered, unless the cash register system has a function to do this.

Section 1-2 of the Cash Register Regulation defines the opening of a cash register drawer as follows:

c) opening of cash register drawer (zero registration): opening of integrated cash register drawer without prior registration of a cash sale or refunding,

The Directorate of Taxes’ remarks to Section 1-2(c) of the Regulation state that opening via the use of the emergency opening button is also deemed to constitute opening of the cash register drawer. It also follows from Section 2-8-2(m) of the Cash Register System Regulation (see Section 2-8-3) that the ‘number of openings of a cash register drawer’ must be stated in X and Z reports.

The requirement for specifications in X and Z reports is based on information stored in an electronic log. When the cash register drawer is ‘opened as an emergency measure’, this could be due to power outages or similar, where the drawer must be opened ‘manually’ using a special button, key or similar. It will then not be possible for the information that the cash register drawer has been opened to be included in the electronic log, and this information does not therefore need to be specified in X and Z reports. Insofar as the use of an ‘emergency opening button’ can be registered in an electronic log, such use must be included in the summary figures of drawer openings; see Section 2-8-2(m) of the Cash Register System Regulation.

As a producer or importer of software, you must submit a product declaration. In such a case, the declaration will mean that the software makes it possible to fulfil the requirements linked to cash register drawers and printers after these devices have been connected. The Directorate of Taxes will issue more detailed guidelines for the way in which the declaration must be provided in cases where the producer or importer does not supply both hardware and software.

Section 2e of the Cash Register System Act defines a supplier of cash register systems as follows:

“manufacturer or importer which, either directly or through a distributor, offers cash register systems for sale, lease or loan to an enterprise with a bookkeeping obligation as referred to in Section 1, and distributors and others which modify cash register systems for an individual enterprise with a bookkeeping obligation”

In the first instance, it will therefore be manufacturers and importers who will provide product declarations, but “others who modify cash register systems for those who are required to keep accounts” may also be obliged to provide product declarations for the modifications that they have made.

From the 1^st of January The Bookkeeping Act section 10 a Specific regulations concerning documentation of cash sales comes to force.

"Enterprises with a bookkeeping obligation shall register and document cash sales by use of a cash register system with a product declaration which meets the requirements in The Cash Register System Act and Regulations. The Ministry may issue regulations that state requirements for the use of cash register systems etc, hereby also stating exemptions." 

The main rule is that there shall be used a cash register system that meets the requirements in The Cash Register System Act and Regulations to document cash sales.

In Section 2a of the Cash Register System Act, cash sales are defined as follows:

“sales of goods and services in which the purchaser’s payment obligation to the vendor is settled upon delivery using a payment card or cash as a means of payment. Internet sales and cash-on-delivery sales are not to be regarded as cash sales,”

The amendments to The Bookkeeping Regulation concerning The Cash Register System legislation are adopted and will come to force the 1^st of January 2019. Here cash sales are defined the same way as in The Cash Register System Act. Applying exemption rules concerning the requirements to use a cash register system for ambulating and sporadic cash sales in The Bookkeeping regulation section 5-4-1 are continued, and two new exemptions are introduced.

The exemptions in The Bookkeeping Regulation section 5-4-1 from the 1^st of January 2019 may be summed up to:

• A general exemption for enterprises with a bookkeeping obligation with cash sales that do not pass NOK 50 000 exclusive VAT in revenue during a fiscal year.
• Ambulating or sporadic sales that to not exceed 3 times the National Insurance scheme basic amount during the fiscal year. Example of an ambulating enterprise is sales of fruits and berries along the road in the summer, sales at fairs and similar, and sales from a fish truck. For enterprises that mainly have credit sales, the exemption for sporadic cash sales may be used.
• Use of cash invoices that meet the demands in The Bookkeeping Regulation subsection 5-1. It means all cash sales must be registered with name and address of the customer on the cash invoice, the exemption rule applies. It is important to emphasize that all sales must be executed in this manner, also minor sales values, for the exemption to apply. To be exempted from The Cash Register legislation the system must have a function that ensures that all cash sales are registered with the name and address of the customer.
  
  

The system description must cover all functions; see Section 3 second paragraph of the Cash Register System Act. How comprehensive the description has to be depends on the importance of the function for basic functionality as regards the reporting of turnover and VAT. Functions which have a direct impact must be described together with basic functionality. For functions which have a more indirect impact, a list of the functions, including a brief description where appropriate, must be included. 

Reference is also made to the remarks concerning Section 2-1 of the Cash Register System Cash Register Regulation, which gives a more detailed description of the requirements concerning the system description. The following is taken from there:

The first paragraph means that the system description must describe the type of components that the cash register system consists of, such as hardware, operating system, including file system, database and programs. Data flow from the point of sale to storage in an electronic journal and transfer from an electronic journal to a standard export format must also be described. In addition, the system description must describe the measures that protect the electronic journal from unauthorised changes. This system description is intended to be a straightforward overview. The provision supplements Section 4 of the Cash Register Systems Act.

The system description must also document the audit trail pursuant to the requirement in Section 6 third paragraph of the Bookkeeping Act if the cash register system forms part of the accounting system of an enterprise with a bookkeeping obligation. See the Norwegian Bookkeeping Standard NBS 2 Kontrollsporet (The Audit Trail) for more guidance concerning the documentation requirements for audit trails.

Only discounts given at the point of sale (the price is corrected manually on the cash register) must be specified in X and Z reports. Discounts which will be corrected automatically in the cash register system, e.g. campaigns such as ‘3 for the price of 2’, should therefore not be specified.

X and Z reports must state the number of discounts and amounts; see Section 2-8-2(q) of the Cash Register System Regulation; see Section 2-8.3.

The Directorate of Taxes has issued the following remarks concerning the provision:

“It is not a requirement to register discounts on goods where the price has been reduced. If the price is corrected in the cash register, it must in any case be apparent that the correction concerns a discount.

‘Price check’ means the scanning of a product or keying in of a product code in order to check the price, without the product being registered as a product line on a sales receipt.

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 purpose of logging price checks is to prevent price checks from being used as a tool instead of registering a sale. On most systems, the scanning of a barcode will be acknowledged with a sound, and/or the amount will appear on the customer's display, with the result that the customer could perceive this to be a product that has been keyed in. Price checks through keying in of the relevant product code could be perceived in the same way. Logging is therefore a requirement when such direct price checks are performed, even though a product line or increase on an existing product line is not generated. 

Credit sales can be registered in the cash register system when the system is set up so that the necessary specifications on sales receipts are fulfilled, and provision has been made to enable sales and payment transactions to be specified in the customer specification (accounts receivable ledger). The Directorate of Taxes will provide a more comprehensive statement of principles linked to this issue. 

No, there is no requirement for a separate display facing the customer at the point of sale.

Under current rules, amounts which are registered on a cash register must be clearly visible to the customer unless this is difficult to achieve; see Section 5-3-2 second sentence of the Bookkeeping Regulation. An example of a situation where this might be difficult to achieve is a restaurant where payment take place at ‘the tables’. According to Section 5-3-2a first paragraph, a receipt must always be printed out when the amount that is registered on the cash register is not clearly visible.

Neither the Cash Register System Act nor the Cash Register System Regulation contains a requirement for a cash register system to have a display. Instead, an absolute requirement has been introduced according to which it must not be possible to register sales without the system printing out a sales receipt; see Section 2-6 fourth paragraph of the Cash Register System Regulation. Therefore, the new regulations do not impose any requirements concerning the information which any display must show.

Do these reports HAVE to be printed out on paper or PDF when you prepare a Z report, or is it sufficient for the Z report to be prepared (and be allocated a serial number), but retrieved and printed out at a later date?

Answer

The use of cash register systems by enterprises which are required to keep accounts will be regulated in the Bookkeeping Regulation. As with the current rules, daily cash settlements must be prepared. In the proposal for the new Section 5a-14, Z reports must either be printed out on paper or stored electronically in the cash register system. This means that the daily settlement can be performed electronically. The reports must therefore be produced daily and it is not sufficient for them to be produced in connection with an audit, for example. Regarding the storage of electronic documentation, see NBS 1 Safeguarding of accounting material. 

No, this does not comply with the regulations.

According to Section 2-6 fifth paragraph of the Cash Register System Regulation, it must not be possible to register sales in cash register systems if the integrated cash register drawer is open. If the cash register system does not have a block to prevent this, the system will have a function which is not permitted under the regulations. A function must therefore be incorporated into the program which notifies the cash register system when the cash register drawer is open.

No, it is to be possible to pay using notes and coins at both points of sale, each point of sale must have an integrated cash register drawer.

The requirement for an integrated cash register drawer is regulated in Section 2-2 of the Cash Register System Regulation. It follows from this provision that the requirement for a cash register drawer will not apply to points of sale where it is not possible to pay using notes and coins. The requirement also does not apply if the cash register system has a function for registering cash sales etc. separately for each operator and the sales are not registered from a fixed point of sale.

The proposed new provisions in the Bookkeeping Regulation state that the daily settlement must be performed for each point of sale. This means that the means of payment must be kept separate for each point of sale.

When two terminals are used which can conclude sales by requesting the printing of a receipt, these are considered to be two points of sale. Payment using notes and coins may not then be accepted from both points of sale unless the system is equipped with two integrated cash register drawers. In practice, it is assumed that the use of a common integrated cash register drawer in this case would present a considerable challenge, as the regulations prevent sales from being registered when an integrated cash register drawer is open; see Section 2-6 fifth paragraph of the Cash Register System Regulation. It is therefore also not considered to be a practical solution to use a common integrated cash register drawer where the means of payment for each point of sale are kept separate.

If an error is discovered in connection with the daily settlement after a Z report has been run, it will be included as part of the daily settlement. If the error is discovered after a receipt has been printed out for the customer but before the daily settlement, a return receipt and a new sales receipt for the customer must be printed out. Alternatively, a correction voucher can be printed out which only corrects the incorrectly registered means of payment. The incorrect registration of a means of payment and the new means of payment must be stated in the documentation, and there must be a reference to the sale receipt’s number. The documentation must be printed out and offered to the customer.

Among other things, a Z report which is extracted in connection with the daily settlement must state the number of cash sales and amounts broken down between each means of payment; see Section 2-8-2(g) of the Cash Register System Regulation; see Section 2-8-3.

The draft consultation document for new provisions in the Bookkeeping Regulation proposes the following new provision in Section 5a-14 concerning daily settlements:

“At the end of the day, a Z report must be prepared from each point of sale. The Z report must either be printed out on paper or stored electronically in the cash register system, so that it can be printed out on paper at any time.

Similarly, a report must be prepared at the end of the day for each individual payment terminal covering the payments and withdrawals that have been registered.

The cash holding must be counted and reconciled against the information in Z reports. Information from payment terminals concerning payments made using bank cards must be reconciled against the corresponding information in the Z report. Any discrepancies must be explained. The reconciliation must be performed for each individual point of sale. If the points of sale are operated by several operators who each have their own cash register drawer, the reconciliation must be performed for each individual operator.

The name of the person who counted the cash holding and reconciled the cash sales must be stated.”

Any discrepancies that are identified, including incorrect means of payment, will then become part of the daily settlement and must be indicated in the reconciliation, regardless of whether the reconciliation is carried out on a paper-based form or electronically.

As regards incorrect registrations of means of payment which are discovered before a Z report has been run, e.g. when printing a sales receipt for the customer, this can be corrected in one of the following ways:

1. a return receipt is extracted which reverses the original sales receipt in full, and a new sales receipt is then extracted with the correct means of payment,

2. a receipt which only corrects the means of payment is extracted.

Incoming and outgoing payments do not have to be registered in the cash register system, but there is also no ban on such a function. If incoming and outgoing payments are registered at the point of sale, such payments must be specified in X and Z reports with a statement of the quantity, type and amounts concerned; see Section 2-8-2 second paragraph final point of the Cash Register System Regulation.

The consultation draft for new provisions in the Bookkeeping Regulation proposes the following new provision in Section 5a-8 second paragraph:

“Withdrawals of cash from the cash register drawer during the day must be documented separately. The documentation must state at least the following information: a) date and time, b) amount, and c) the name of the person who made the withdrawal. The documentation must be retained in the cash register drawer.

When cash withdrawals are not registered at the point of sale, this documentation will provide an explanation of the discrepancy between the Z report and the counted cash.

The topping-up of gift cards does not constitute a sale and should therefore not be included as part of the total sales figures in X and Z reports. When a cash register system is used to register the topping-up of gift cards, this must be presented as a separate item in X and Z reports as a payment; see Section 2-8-2 second paragraph final point of the Cash Register System Regulation.

In terms of accounting, the payment for the gift card will remain as a ‘debt’ until it is redeemed. At the time the gift card is used as a means of payment, it must be included in the X and Z report as a cash sale with ‘gift card’ as the specified means of payment; see Section 2-8-2(g) of the Cash Register System Regulation; see Section 2-8-3.

The Grand totals must state the total amount that has been registered at the point of sale since the beginning. Grand total sales will then show the total sales amount which has been registered since the start, before the deduction of Grand total returns. It is sufficient for the accumulation of Grand totals to start when the cash register system which supports the new Regulation is installed.

The requirements in the Cash Register System Act and associated Regulation apply to cash register systems which are placed on the market after 1 January 2017. The requirements will then apply with effect from installations of the system version that supports the new Regulation. The Grand total can then start at 0. A product declaration must be provided for the new version of the cash register system before it can be used by those who are required to keep accounts. If the cash register system already includes a Grand total in X and Z reports, it will not be necessary to reset this when the new version is introduced.

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.

No, there is no requirement to produce a Z report and perform a daily settlement for the point of sale if there have been no registrations, drawer openings or other use at the point of sale concerned.

Ja, for kunder dere har pr. 1.januar 2017 kan det foretas oppdateringer av kassasystemet frem til 1. januar 2019, uten at dette kommer i konflikt med kassasystemregelverket. Etter 1. januar 2019 skal alle bokføringspliktige benytte kassasystem med produkterklæring.

Dersom dere skal selge, leie ut eller låne ut kassasystemer til nye kunder etter 1. januar 2017, må kassasystemet tilfredsstille kassasystemregelverket.

Accordng to Section 2-6 of the Cash Register System Regulation, a cash register system cannot have certain functions. For example, the software in a cash register system must not have any functions other than those referred to in the system documentation.

The following is stated in the remarks concerning Section 2-6:

The provision lists certain functions that must not be present in a cash register system. The provision prohibits cash register systems that have these functions, with reference to the requirement for a cash register system to have a product declaration that guarantees the absence of these functions. The first paragraph entails a general ban on hidden functions.

We believe that the parameter-based control of functions in a cash register system where certain functions are disabled must be deemed equivalent to hidden functions. The disabling of functions which are in breach of Section 2-6 of the Cash Register System Regulation is therefore not permitted. This results in that it is not sufficient to install the software with country-specific settings, parameters, etc. which deactivates the forbidden functions. This applies even if there are measures taken to secure that the user is not able to activate the functions again. The installation package that is distributed to the customer shall not have any possibilities to install software or activating other modules in the software with forbidden functionality. During usage of the software there shall not be displayed any graphics or text that implies that such functionality has been present.

If there are functions in the software that does not violate the Cash Register System Act and Regulations, these can be hidden through deactivating, as long as the functions are described in the system documentation. This means that there can be functionality in the cash register system that provides hidden/deactivated functions for several countries as long as these functions do not violate Norwegian legislation. It is assumed that only Norwegian functionality is activated.

It is only the supplier who shall have access to activate/deactivate functions for other countries/markets. The system documentation shall include whether there are deactivated functions for other countries/markets or not, and a list of such functions.

In accordance with Section 2-7 third paragraph of the Cash Register System Regulation, it must be possible to extract information concerning relevant prices from a cash register system if the system has functions for setting the prices of goods and services. In such cases, the electronic log must state when the prices have been changed. The same applies in respect of other changes to fixed information.

The requirement is that the electronic log must include information concerning when the prices and other fixed information have been changed. This applies whether the prices are changed at the point of sale, from the back-room/head office or from another system. There is no requirement for the change to specify either which products have had their prices changed or the new price. It is sufficient for the time of the change to be stated in the log.

Fixed customer discounts are considered to constitute fixed information for which changes must be indicated in the electronic log. Discounts that are given at the point of sale (the price is corrected on the cash register) must be registered and included in X and Z reports, with a statement of the quantity and amounts involved; see Section 2‑8‑2 first paragraph (q) of the Cash Register System Regulation. It is not a requirement to register discounts on products for which the price has been reduced.

Yes, cash can be withdrawn and accepted even if it is not registered in the cash register system. Special documentation must be prepared when withdrawals and incoming payments are not documented via the cash register system. 

Section 2-8-2 second paragraph of the Cash Register System Regulation is worded as follows (our underlining):

If receipts for credit sales are printed from the point of sale, the quantity and amount of credit sales must be specified. The same applies to payments received and return receipts which concern credit sales. The number of other incoming and outgoing payments registered at the point of sale must also be specified with the type and amount concerned.

The provision requires incoming and outgoing payments registered at the point of sale to be specified in X and Z reports. This also applies to incoming payments relating to credit sales which have been ‘invoiced’ from the point of sale. There is therefore no requirement for the cash register system to have a function for registering incoming and outgoing payments. If cash is withdrawn from the cash register drawer, this must be documented in accordance with Section 5-3-8 of the Bookkeeping Regulation (which enters into force on 1 January 2019), and the documentation must be retained in the cash register drawer:

Section 5-3-8. Registration of change float and requirements concerning documentation in connection with cash withdrawals

The change float must be registered in the cash register system at the start of the day.

Withdrawals of cash from the cash register drawer during the day must be documented separately.

The documentation must contain at least the following information:

a) date and time

b amount

c) the name of the person who made the withdrawal

The documentation must be retained in the cash register drawer.

Incoming payments which do not concern cash sales (i.e. which do not concern payment for goods and services at the time of sale) must be documented. See Section 5-11 of the Bookkeeping Act.

Documentation of payment transactions which do not concern cash purchases and sales must state the payer and payee, as well as the amount and documentation date.

Separate documentation must be prepared for incoming payments which are not registered and documented adequately via the cash register system.

As regards tips generally, it should be noted that it is not permitted to keep tips in the cash register drawer, unless the cash register system has a function for registering tips. See Section 5‑3‑2 final paragraph of the Bookkeeping Regulation (which enters into force on 1 January 2019).

The Cash Register System Act applies to cash register systems, etc. which are offered for sale, leasing or lending to those who are required to keep accounts as referred to in Section 2 of the Bookkeeping Act; see Section 1 of the Cash Register System. The Bookkeeping Act does not apply to Svalbard. This means that the Cash Register System Act also does not apply to Svalbard.

X and Z reports must state the number of cash sales and amounts at least broken down between main groups; see Section 2-8-2 first paragraph (f) of the Cash Register System Regulation.

The remarks concerning the provision are worded as follows:

There will be a summary of registered sales which belong in the defined main groups. The enterprise with a bookkeeping obligation may choose to specify cash sales at a more detailed level. For some sectors, requirements have been issued that turnover etc. must be posted and specified in defined goods and service groups, with reference to the Bookkeeping Regulations Sections 8-3 (hairdressing enterprises etc.) and 8-5 (catering establishments). For hairdressing enterprises, it is also a requirement to show goods and service groups per employee. The cash register system must then in any event be organised so that these requirements can be fulfilled.

It is apparent from the above that a very detailed level is not required, and that the party required to keep accounts can opt to use more detailed specifications if he so wishes.

According to Section 2-8-3 second paragraph of the Cash Register System, it must not be possible to prepare a Z report until all sales have been concluded.

The following is taken from the consultation memorandum concerning the new Cash Register System Act/Regulation:

‘Parking’ a receipt means that the sale is placed on ‘hold’ without being concluded. A receipt may be parked because the customer is going to pick up another item, swap an item or draw out more money. While this is happening, the store can deal with other customers.

This arrangement can be abused. Instead of closing a sale when the customer pays, the receipt can be parked. The sale will then not be included in the turnover in the daily settlement, because the sale has not been concluded.

There is nothing to stop cash register systems having a function for ‘parking receipts’. However, the receipt must be closed either by being registered as an ordinary cash sale or through the sale being cancelled before a Z report is prepared. If the sale is cancelled, the cancellation must be specified in the Z report; see Section 2-8-3 of the Cash Register System Regulation; see Section 2-8-2 first paragraph (r). Parked receipts can therefore not remain in the system until the following day.

The remarks concerning Section 2-8-3 of the Cash Register System Regulation state that room rental which is registered in a cash register system will not be considered to be a parked receipt even if checkout takes place on the following day.

The Directorate of Taxes has also issued a statement linked to the use of cash register systems for registering credit sales The statement includes an assessment of whether or not Section 2-8-3 of the Cash Register System Regulation prevents credit sales from being registered at the point of sale from ‘being invoiced’ subsequently from the point of sale. The following extract is taken from the statement:

The Directorate of Taxes believes that the provision does not prevent this, provided that the sale is registered in the cash register system under a named customer, and that a delivery receipt is printed out at the time of the transaction.

The sales receipt must satisfy the requirements concerning the information that must be given on a sales document (see Sub-chapter 5-1 of the Bookkeeping Regulation), including in particular that the customer must be specified through their name and address or organisation number. The same applies in connection with returns that take place at the point of sale; see Section 2-8-5 of the Cash Register System Regulation regarding return receipts. The sale, returns and payment must be specified in the customer specification; see Section 3-1 first paragraph (3) of the Bookkeeping Regulation.

No, the Cash Register System Act does not cover e-commerce. It follows from Section 2(a) of the Cash Register System Act that sales that take place via the internet or cash-on-delivery are not considered to be cash sales. The delimitation is of importance in cases where payment and delivery take place online simultaneously (e.g. payment for downloading services, software, etc.). 

If the goods are ordered and paid for online, but collected from the store, the payment will be considered an advance payment which must be registered via the customer’s account (debt to the customer). If a sales receipt is to be printed from the cash register system when the customer collects the goods, it must be possible to reconcile this sale against the previous payment.

If the goods are ordered online, but collected and paid for in the store/restaurant, this will be counted as a cash sale which must be registered using a cash register system.

The text on reports, receipts, etc. can be in Norwegian, Swedish, Danish or English; see Section 2-4 of the Cash Register System Regulation. The following is stated in the remarks concerning the provision:

The title of the receipts and words which must be clearly marked, with reference to Sections 2-8-4 to 2-8-8, must be in Norwegian, even if the rest of the text on the receipts is in one of the other languages.

The justification for this is that this text must be absolutely clear and recognisable, regardless of where purchases take place. A corresponding interpretation is also used as a basis in the requirements concerning the information given on receipts today, where sellers who are registered in the VAT Register must have the letters “MVA” (VAT) after their organisation number. It is not permissible to replace this with ‘VAT’, but VAT may be specified in addition to MVA, i.e. ‘MVA (VAT)’.  This can also be done for receipt headings, etc.

There is no legal basis for using other languages, and dispensation can also not be given, unlike the situation with the Bookkeeping Act.

The Cash Register System Regulation’s requirements concerning printers must be interpreted as a printer which can print out a receipt, etc. on paper. However, it is not an absolute requirement that the receipt must be printed on paper for the customer; the customer can choose to receive it electronically. Reference is also made here to Section 2-6 fourth paragraph of the Cash Register System Regulation.

The cash register system must be able to print the receipt onto paper, but there may also be an option for an electronic print-out. An electronic print-out is made when the receipt is sent from the cash register system in such a way that the customer can receive the receipt in electronic form, e.g. on a smartphone or via Digipost. If the cash receipt is sent to the customer electronically and a print-out on paper is also made, one of the receipts must be marked ‘KOPI’ (‘COPY’); see Section 2-8-6.

This means that a point of sale which can ONLY send a receipt electronically will not satisfy the requirements of the law.

There are no format requirements concerning how the customer gives the e-mail address. The customer can provide the e-mail address or other similar information verbally. It is also not a requirement that the customer must be identified via the payment method. The important consideration is that the receipt is always presented to the customer on paper or sent electronically; see Section 2-6 fourth paragraph of the Cash Register System Regulation:

It must not be possible to conclude a sale without the system printing a sales receipt.

If an electronic receipt is chosen, it is not sufficient for this to be placed in a Recycle bin. The following is stated in the remarks concerning Section 2-6 fourth paragraph of the Cash Register System Regulation:

The cash register system must be able to print the receipt onto paper, but there may also be an option for an electronic print-out. An electronic print-out is made when the receipt is sent from the cash register system in such a way that the customer can receive the receipt in electronic form, e.g. on a smartphone or via Digipost.

According to Section 2-5 third paragraph of the Cash Register System Regulation, a cash register system must have a clock. The clock must be set to Norwegian standard time and adjusted for summer time.

It is sufficient for the cash register system to use the operating system’s clock.

Yes, a product declaration can be issued for a cash register system even if the system does not have an integrated cash drawer. This must be stated when the product declaration is submitted.

It is important to be aware that such cash register systems can only be used by parties who are required to keep accounts when the exception for integrated cash drawers in Section 2-2 second and third paragraphs applies. The provision states:

The cash register system must have an integrated cash box at each point of sale. This requirement does not apply if the cash register system has functionality for registering cash sales etc. separately for each operator and the sales are not registered from a fixed point of sale. Nor does the requirement apply at a point of sale where it is not possible to pay using notes and coins.

Failing to enter an amount as fixed information linked to a product or group of products in the cash register system would not breach the Cash Register System Regulation.

Under Section 5-3-2a of the Bookkeeping Regulation, individual elements on the sales receipt may be specified per product group if a detailed description of the nature of the product (see Section 5-1-1(3)) would be difficult.

Product descriptions must at least include the product group in order to satisfy the requirement in Section 2-8-2(t) of the Cash Register System Regulation. Specifying a product group as ‘miscellaneous products’ would not be an adequate description of the nature of a product.

When the operator has their own cash register drawer, it is a requirement that opening change floats must be registered per operator.  The operator must register the change float at the start of the shift. It is not a requirement to re-register change floats even if the operator goes to work at another point of sale during the day.

It is assumed that it will be possible to reconcile cash sales registered under an individual operator (at one or more points of sale) against the amount that the operator has in ‘the cash register drawer’ after the amount of change in the drawer has been deducted.

Yes, the entire report must be shown in the electronic log, not just the time of generation.

All continuous use must be stored in the electronic log on an ongoing basis, including printouts of receipts and reports; see Section 2-7 first paragraph of the Cash Register System Regulation; see Section 1-2(k).

The provision applies in cases where the operator contacts the customer in order to take an order and receive payment, and the cash (notes and coins) is kept in a money belt or similar and the sale is registered under the individual operator. It is of no significance whether the sale is registered at one or more fixed points of sale or at a terminal or similar carried by the operator. Under Section 5-3-4 of the Bookkeeping Regulation (which enters into force on 1 January 2019), there are no specific requirements concerning where the cash sale must be registered in order for the operator to be able to use a money belt or similar for keeping notes and coins in.

The sale, hiring out and lending of cash register system are deemed equivalent under the law.  An enterprise which is hiring a cash register system at the time of entry into force of the law can continue to use the cash register system through until 1 January 2019.  Our statement Can we perform maintenance and main updates in 2017 and 2018 for our customers as at the year-end, even if the system does not comply with the requirements in the Cash Register System Act and the Cash Register System Regulation? applies correspondingly to the hiring of cash register systems.

In connection with the hiring of cash register systems to enterprises which have occasional or itinerant cash sales, e.g. enterprises which attend trade fairs, organise annual festivals, etc., the cash register system will be hired out for a shorter period of time and then returned in anticipation of the next event (in the following year). If a contract is established with an existing customer concerning continued hiring out in 2017 and 2018 before 1 January 2017, the old solution may continue to be hired out during these years, regardless of whether or not the cash register system is being used by the customer at the year-end.

The regulations relating to cash register systems do not prohibit exchange slips from being printed out on a receipt printer. The exchange slip must not contain information which could be confused with that given on a sales receipt. The function must be indicated by the system description; see Section 3 second paragraph of the Cash Register System Act.

Yes, it is OK for the logo to be placed before the receipt's ‘title’. This applies regardless of whether the logo is predefined in the printer itself or whether the logo is located in the software. It follows from Sections 2-8-4 and 2-8-5 of the Cash Register System Regulation that the title of a receipt (sales receipts and return receipts) must be stated at the top of the receipt. However, it is permissible for the logo to be shown before the heading on a receipt.

Yes, that is OK. Under Section 2-8-1 of the Cash Register System Regulation, the cash system for each point of sale must be able to product X reports, Z reports, sales receipts and return receipts.  However, it is permissible to produce all Z reports from one point of sale.

Yes, a product declared cash register system without a customer display may be used before 1st of January 2019.

The Bookkeeping Regulation section 5-3-2 states:

The cash register shall be capable of printing sales documentation (receipts) for the customer for each sale, and, unless this proves impractical, the amount registered shall be clearly visible to the customer. The receipt shall always be printed when the amount registered in the cash register is not clearly visible.

From the 1st of January 2017 it is only permitted to sell cash register systems which meet the demands in the new Cash Register Systems Act and Regulations. Enterprises with a bookkeeping obligation have until the 1st of January 2019 to provide such a system, or upgrade the system they already are using.

The Cash Register Systems Regulation section 2-6 (4) states that is shall not be possible to finalize a sale on a cash register system without the system printing out a sales receipt. The motivation for the mentioned rules in the Bookkeeping Regulation will then be fulfilled. The Directorate of Taxes assumes therefore that a product declared cash register system also will fulfill the demands in the Bookkeeping Regulation section 5-3-2a (1) ref. 5-3-2. If the cash register system does have a customer display, the amounts shall be easily visible to the customer. Also referring to the Bookkeeping Regulation section 5-3-12 (1) (comes to force the 1st of January 2019):

The cash register system shall print a sales document (sales receipt) for the customer for each individual sale and the amount registered on cash register systems with customer displays shall be easily visible for the customer unless proved highly unpractical.

Yes, penalty fines and coercive fines can be issued to foreign suppliers.

The legislation applies to all suppliers who offer cash register systems for sale, lease or lending on the Norwegian market, regardless if this happens from Norway or from other countries.

A foreign supplier who sells directly to an enterprise with a bookkeeping obligation in Norway must product declare that system. If the supplier fails to do so, the supplier can be issued with sanctions by the Cash Register Act.

The same applies if the supplier has product declared the cash register system, but the system is proven not to meet the requirements in the Cash Register Act and Regulations.

Sanctions may be issued to suppliers who sell insufficient cash register systems after the 1st of January 2017.

It is the supplier of the cash register system who is supposed to product declare the system. A supplier is defined in the Cash Register System Act section 2 letter e:

A producer or an importer who either them self or through a distributor sell or offer a cash register system etc. for sale, lease or lending to an enterprise with a bookkeeping obligation as mentioned in section 1, and distributors and others who adjust cash register systems for the enterprises with a bookkeeping obligation.

When an importer of the cash register system does not make any adjustments to the system, the foreign supplier product declares the system. If the foreign supplier fails to do so, the importer must see to that a product declaration is made.

According to the Bookkeeping Regulation section 5-3-15 the whole cash register system shall at all time be stored in Norway. The interpretation of this is that it is not permitted to store the electronic journal abroad, and then transfer a back-up to Norway for storage. This adjustment comes to force the 1st of January 2019. Until then the usual rules concerning storage apply.

Existing storage requirements:

Electronic accounting material may be stored in Denmark, Finland, Iceland and Sweden if there is an electronic access point in Norway, ref. Bookkeeping Regulation section 7-5 ref. Regulation the 3rd of June 2010 no. 759 storage of electronic accounting material in other EEA countries.

Existing practice regarding dispensation gives permission to store in countries within EEA and other countries we have a Tax Convention with that regulates exchange of information, under the condition that the storage happens as a collective storage solution for a Group Company.

All continuous use shall continously be stored in the electronic journal ref. the Cash Register System Regulation section 2-7 (1). All the information that is stored in the electronical journal but is not included in the XML export must be stored the whole obliged period of storage. It is not sufficient to store the information according to the requirements for the SAF-T format.

An enterprise has bought another enterprise and asks the distributor of the cash register system to change the organization number as well as resetting the counters. Is this ok in relation to the new legislation?

Purchase/transfer of an enterprise is not regarded as a sale of cash register systems according to the Cash Register System Act.

A distributor of cash register systems may therefore alter the organization number and other permanent information in the system, also including resetting counters without coming in conflict with the new legislation.

This will apply to:

• Purchase of an enterprise
• Mergers and demergers
• Conversions
• Other reorganizations

A Z-report shows a summary of the registrations in the cash register system during a day. After the Z-report is produced the counters are reset, so the information on the previous Z-report is not included on the next Z-report. There shall only be one Z-report per cash register point per day (daily total report).

According to the Cash Register System Regulation section 2-8-1 first sentence the cash register system shall be able to produce X-reports, Z-reports, and sales receipts and return receipts at each point of sale. The Cash Register System Regulation section 2-8-2 and 2-8-3 governs the requirements for the content of X-and Z-report.

Equivalent to this the Bookkeeping Regulation section 5-3-14 (1) (comes to force 1st of January 2019) governs that the enterprise with a bookkeeping obligation shall produce a Z-report from each point of sale by the end of the working day. In section 5-3-14 there are also further instructions on how the daily reconsiliation is supposed to be executed. For instanse daily reconciliations are to be performed for each point of sale. If the point of sales are used by several operaters who each have their own cash drawers, the daily reconsiliation is to be made per operator. Information regarding each individual operators cash sale divided on the different means of payment shall appear on the Z-report ref. the Cash Register System Regulation section 2-8-2 (1) letter h ref. 2-8-3.

If the operator wishes to make a reconsilation of his own cash sale e.g. at the end of his shift, this can be done by producing specific reports. Note that these specific reports shall not affect the content of the daily sales total report (Z-report) which is to be produced at the end of the working day.

An obligation to use cash register systems that meet the requirements in the Cash Register System Act and Regulations apply to enterprises with a bookkeeping obligation that have cash sales ref. the Bookkeeping Act section 10a (comes to force the 1st of January 2019).

Cash sales are defined in the Cash Register System Act section 2 letter a:

"cash sales: sales of goods and services in which the purchaser’s payment obligation to the vendor is settled on delivery by the use of a payment card or cash as a means of payment. Internet sales and cash on delivery sales are not to be regarded as cash sales,"

Hotels will regularly have cash sales by this definition and are obliged to use a cash register system according to the Cash Register System Act to document cash sales. Order/booking systems etc. are not included in the new cash register legislation but when they are integrated systems in the cash register system, these must shortly be described in the system documentation ref. the Cash Register System Act section 3 (2).

No, sales of beer vouchers on the day of the festival must be registered as other payments. The actual sale of beer happens when the vouchers are exchanged for beer. The sales receipt must be printed at the time of redeeming the voucher, where the means of payment is reported as "beer voucher" or similar.

This results in a change of earlier accepted practice, where we have expressed that sales of beer may be registered as a (cash) sale at the time of selling the beer vouchers. The new cash register legislation enjoins the requirements to print out receipts at the time the goods/services are delivered/"passes the point of sale". This must also apply at festivals.

If the customer does not have a right to have money refunded for unused vouchers, the value of unused vouchers by the end of the festival must be registered as beer revenue liable to VAT.

If there arises an error in the cash register system, the system can still be used to register the cash revenue. The condition for this is that all the registrations performed in "emergency mode" can be traced in the electronic journal and in the standard export-XML (SAF-T)

The inquiry outlines the following solution: "If "emergency mode" is permitted, the sales can continue, but the operator will have a pop up between each sale that states that there is a critical error on the cash drawer/printer that needs to be fixed. This message has to be signed/acknowledged for each sale (Press OK)

The bookkeeping regulation section 5-3-11 which comes into force the 1^st of January 2019 states (not official translation):

                Section 5-3-11 Back-up solutions

If there arises an error in a cash register system, and the error results in the demands in the Cash RegisterSystems Act section 3 or the Cash Register Systems Regulations section 2-1 to 2-8 not being fulfilled, the error shall be corrected without undue delay. Until the error stands corrected, the enterprise with a bookkeeping obligation must take practical back-up solutions in use.

Our comment on the provision (from the consultation paper):

If the error is of a character that the cash register system must be sent for service, the practial back-up solution would be to provide a borrowed/leased cash register system. For a shorter period of time, until this is in order, it would be allowed to use a manual system with dated and numerized receipts etc. The same will apply if there are short cut-offs due to electrical shortage or such, or by outdoor sales where due to weather conditions like extreme cold, results in the cash register system not working. It is of importance that the enterprise with a bookkeeping obligation documents why there has not been used a cash register system in that specific period of time. 

Both printing of receipts and logging of cash drawer openings are central demands in the legislation. The legislation assumes that the error is corrected without undue delay. There can be situations where use of the cash register system in "emergency mode" is a more sufficient soultion than manually written receipts. This could be in a convenience store where there is a short period of time between the transactions and where there is often used a scanner to register the revenue. The proposed solution may be used under such circumstances, presumed that all registrations done in "emergency mode" can be traced in the electronical journal and in the standard export-XML (SAF-T).

It is assumed that there the same day are taken nessesary actions to correct the error, alternatively providing a borrowed/leased cash register system. If the printer cannot be used, it must be possible to write manual receipts to the customers who claims recepits for their purchase. 

How to manage credit sales in a cash register system is discussed in an own statement: "New requirements regarding cash register systems – registration of a credit sale".

If a sale is partly settled by cash or other means of payment or partly shall be invoiced, this can be done in the following ways:

1. The remaining amount which is not paid by cash is invoiced later. A sales receipt is written for the part of the sale, which is settled by cash. For the amount to be invoiced, there is issued a delivery receipt. The amount paid by cash appears as cash revenue in X-and Z report, while the amount to be invoiced is included in number and amount of delivery receipts, ref. The Cash Register System Regulations section 2-8-2 (1) letter v.
2. The amount which is not settled by cash is invoiced from the cash register at the time of sale. A sales receipt is written for the part of the sale, which is settled by cash. For the amount to be invoiced, there is issued a credit sales receipt. The amount paid by cash appears as cash revenue in X-and Z report, while the invoiced amount is included in number and amount of credit sales, ref. The Cash Register System Regulations section 2-8-2 (2). Alternatively cash sales and credit sales can appear on the same sales receipt. This alternative provides that the cash register system is able to "count" the cash sale and the credit sale separately.
3. If the enterprise mainly has cash sales and seldom credit sales, the following solution may be used: On the time of sale there is issued a sales receipt which is reported as cash sales in X-and Z report. Means of payment is stated as cash payment. Our statement regarding credit sales states that "to explain differences between counted cash balance and cash balance in the Z-report, the daily cash reconciliation must include a copy of the sales receipt or a reference to the sales receipts number." The enterprise with a bookkeeping obligation can instead of making a customer specification, organize copies of all sales documentation per customer, ref. The bookkeeping Regulations section 3-1 (2).   

Delivery receipts shall always be numbered, and the number series shall not be a part of the number series regarding sales receipts. As a main rule the delivery receipt shall include an amount.

If the cash register system is used to register credit sales which are invoiced later, there shall be issued a receipt that provides information about what kind of merchandise or service that is delivered, ref. The Cash Register Systems Regulations section 2-8-7. The regulations do not directly state which content the delivery receipt should have. The delivery receipt is issued instead of a sales receipt and must include number, date/time and what is delivered. Please see technical description. This documentation describes what should be included in an export from the electronic journal.

The sales receipt/invoice regarding the sale will be issued later with a number from the sales receipts number series. The numbers of the delivery receipts can therefore not be included in the same number series as the sales receipts.

According to the Cash Register Systems Regulations section 2-8-2 (1) letter v, the X report shall include the number of delivery receipts and amount. The amount must therefore appear on the delivery receipt. If the amount is unknown at the time of issue of the delivery receipt, it is permitted to state zero as the amount. In addition it must be stated on the delivery receipt that the sales amount is unknown at the time of issue. If there is a discount to be given on delivered goods, but the discount is not known on the time of delivery/issue of delivery receipt, the amount to be stated on the delivery receipt is the full amount before discount. 

The demand to use a cash register system that meets the requirements in The Cash Register System Act and Regulations to register cash sales, apply to all enterprises with a bookkeeping obligation by the Bookkeeping Act. The enterprises with a bookkeeping obligation have until the 1^st of January 2019 to upgrade or provide a new cash register system. There are no exemptions for international chains.