The new cash register systems legislation will make it more difficult to hide cash sales by manipulating a cash register system. The relevant changes in the Bookkeeping Regulation concern in particular the rules for documenting cash sales and exemptions from the requirements to document cash sales. A new exemption is made that applies if the entity subject to a bookkeeping obligation issues a sales document (cash invoice) that specifies the name and address of all the customers.

The amendments to the Bookkeeping Regulationcome (in Norwegian) into effect on 1 January 2019.