Pressemelding

The new Cash Register System Act - all cash register systems must be updated during 2018

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Important information

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The new Cash Register System Act and associated regulations impose new requirements on businesses that make cash sales. By 1 January 2019, businesses that are subject to the bookkeeping obligation must familiarise themselves with the new regulations and have a cash register system that satisfies the new statutory requirements. “A year soon passes. Don't put off your planning,” advises Astrid Dugstad Tveter, Section Manager at the Directorate of Taxes.

Businesses have a year to get ready

The new Cash Register System Act and associated regulations entered into force for suppliers on 1 January 2017 and require all new cash register systems that are sold, leased or loaned out to comply with the new regulations.  To give businesses time to phase out their existing systems, businesses which are subject to the bookkeeping obligation were given two years to upgrade their cash register systems. “We’re now half-way through the transition period and therefore recommend that anyone who makes cash sales familiarise themselves with the new statutory requirements,” says Dugstad Tveter. “A good piece of advice is to contact your system supplier and find out whether your existing cash register system can or must be upgraded in 2018. If your system cannot be upgraded, your business will have to buy or lease a new system in order to register and document cash sales.

From 2019, all cash register systems must have a product declaration 

From 1 January 2019, it will only be permitted to use cash register systems which satisfy the statutory requirements and which are covered by a product declaration from the supplier.  At skatteetaten.no/kassasystem, you will find an updated list of suppliers who have obtained production declarations for their cash register systems from the Norwegian Tax Administration.  “The list of cash register systems with a product declaration provides a good overview and peace of mind that the cash register system you have or are considering purchasing complies with the new regulations,” says Dugstad Tveter. 

Important law to combat the black market

The new legislation makes an important contribution in the fight against the black market and to ensure fairer taxation in the cash sales sector. For many years, the Norwegian Tax Administration has been uncovering the extensive manipulation of cash register systems and undeclared turnover in sectors with cash sales. “In addition to the loss of tax revenues which should be used to benefit the wider community, non-reporting contributes to unfair competition where professionally minded businesses are at risk of being out-competed.  This is a trend which neither trade and industry nor Norwegian society benefits from”, declares Dugstad Tveter.

The new Cash Register System Act and associated regulations impose new and stricter requirements on suppliers and users of cash register systems. From 1 January 2019, it will only be permitted to use cash register systems which are covered by a product declaration and which satisfy the new requirements and functions imposed by the regulations.  The aim is to make it more difficult to manipulate cash register systems and avoid declaring cash sales for tax and duty,” says Astrid Dugstad Tveter of the Directorate of Taxes.Image: Norwegian Tax Administration

As a business that is subject to the bookkeeping obligation, what do I need to know about the new statutory requirements?

The new legislation requires cash register systems to be equipped with a number of new functions. A ban on certain types of functions has also been introduced.  An overview is given below of some of the key changes which will affect you and your business:

- Sales receipts It must not be possible to close a sale without the system printing a sales receipt for the customer. Electronic receipts are permitted but it must still always be possible to print a paper receipt. The system must not be capable of printing more than one copy receipt. Receipts from payment terminals which are not integrated with the cash register system must be clearly marked ‘IKKJE KVITTERING FOR KJØP’ (‘NOT A PURCHASE RECEIPT’).  

- Detailed requirements concerning the information provided in X and Z reports Among other things, X and Z reports must provide information on cash sales, e.g. the scope of receipts and cash register drawer openings (zero registration). It must not be possible to mark particular goods or services in the cash register system so that they are not included in X and Z reports.

- Electronic log An electronic log must be kept in Norway. Files must only be exported upon request and in the standard format specified by the Directorate of Taxes (SAF-T; XML). It must not be possible to connect the cash register system to a system or program which enables electronic logs to be altered or deleted. Users must also not be able to delete, alter or add information in the registers. It must not be possible to change pre-programmed text for goods and services during or after registration of a cash sale.

Cash register systems must also be able to distinguish between different forms of payment in connection with sales, and specific new requirements apply regarding daily settlements. For more information, visit skatteetaten.no/kassasystem

Fines payable for breaches

After 1 January 2019, only cash register systems which satisfy the statutory requirements may be used. If you do not have a new or upgraded cash register system in place by this date, your business may be fined under the Tax Administration Act. The fine is currently NOK 11,300, or twice this amount in the event of repeated breaches.

Do you have any questions concerning the new regulations? 

To familiarise yourself with the new regulations, you should visit our website,” says Section Manager Tveter.  The site contains a lot of useful information about the legislation itself, cash register systems covered by product declarations and FAQs. The site also has a link to the Bookkeeping Regulation which will introduce many new user requirements from 1 January 2019; skatteetaten.no/kassasystem.

Get in touch

“If you have any questions concerning the regulations, you can also contact the Norwegian Tax Administration directly”, concludes Tveter. A special e-mail address has been set up which can be used to submit questions: [email protected]. We will try to reply as soon as we can!

Good dialogue and collaboration

Here at the Norwegian Tax Administration, we wish all businesses that are affected by the changes good luck with their preparations,” concludes the Section Manager. The Norwegian Tax Administration has so far had a very productive collaboration with both system suppliers and other stakeholders in the cash sales sector concerning the new Cash Register System Act. We hope and aim to ensure that this collaboration remains as productive and open in the future. 

Source: Norwegian Tax Administration