Regulations relating to requirements for cash register systems (the Cash Register Systems Regulations)

  • Published:
  • Avgitt 12/18/2015

On 18 December 2015, the Directorate of Taxes established Regulations no. 1616 of 18 December 2015 relating to requirements for cash register systems. The Regulations come into force on 1 January 2017. 

The Regulations are altered on 6 July 2016, 4 July 2018 and 21 September 2018, see Regulations of 6 July 2016 no. 901, 4 July 2018 no. 1128 and 21 September 2018 no. 1349.

With effect from 1 January 2017, cash register systems offered on the Norwegian market must comply with the Cash Register Systems Act and the Cash Register Systems Regulations. Enterprises with a bookkeeping obligation must have new cash register systems in place by 1 January 2019.

The aim of the new regulations is to combat the black market in sectors with cash sales. Currently, few requirements apply to the functions and architecture of cash register systems. Inspections conducted by the Norwegian Tax Administration have revealed that cash register systems are set up in a way that 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 taxes and duties.

The rules mean that, after 1 January 2017, suppliers will only be able to market cash register systems that meet certain requirements. For example, these requirements cover mandatory and prohibited functions, as well as the securing of an electronic journal. Before systems can be offered for sale, lease or loan, suppliers must submit a product declaration to the tax office stating that the cash register system fulfils the requirements laid down in the regulations. The tax office may impose a non-compliance fine (penalty fine) on cash register system suppliers who fail to provide a product declaration or whose cash register systems does not fulfil the requirements set out in the Cash Register Systems Act or in the Regulations issued pursuant to the Act.

Enterprises with a bookkeeping obligation must upgrade or purchase new cash register systems with product declarations and use them to register and document cash sales, etc. To facilitate the natural replacement of existing systems, enterprises with a bookkeeping obligation only need a new system in place by 1 January 2019. At the same time, certain new provisions concerning the use of cash register systems will be set out in the Bookkeeping Regulations. Enterprises with a bookkeeping obligation may be issued a non-compliance fine (penalty fine) for not using a cash register system with a product declaration.

Annex 1: The Cash Register Systems Regulations

Annex 2: Comments on the Cash Register Systems Regulations