With respect to entities subject to a bookkeeping obligation, a new provision has been adopted in the Bookkeeping Act Section 10 a Special rules concerning documentation of cash sales. The provision takes effect on 1 January 2019 and states:

Those who are subject to a bookkeeping obligation must register and document cash sales  using a cash register system with a product declaration which satisfies the requirements of the Cash Register Systems Act and requirements issued through regulations pursuant to the Cash Register Systems Act. In a Regulation, the Ministry may stipulate requirements and exemptions concerning the use of cash register systems, etc.

Under the Cash Register Systems Act Section 7, a product declaration must be issued by the supplier. In the Cash Register Systems Act Section 2 (e), a supplier of a cash register system is defined as:

a 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 an individual enterprise with a bookkeeping obligation.

One prerequisite for the Cash Register Systems Act and Regulations is that the supplier must be a party independent of the entity subject to a bookkeeping obligation that uses the system. The consultation document observed:

There are several considerations underlying the requirement for a product declaration. In the first place, a product declaration will assert the supplier's liability. The threshold for submitting a product declaration for a cash register system that, for example, contains functions that permit manipulation is considered to be very high.

It therefore follows from the preparatory works that an entity subject to a bookkeeping obligation cannot itself be the supplier of a cash register system.

The suppliers of cash register systems may be liable for penalty fines if they sell a cash register system without a product declaration or one that is not compliant with the Cash Register Systems Act and Regulations. Prop. 120 LS (2014-2015) item 16.6.3 discusses the responsibilities of the entity subject to a bookkeeping obligation. We quote:

It is important that entities subject to a bookkeeping obligation are responsible for using a cash register system that complies with the legislation. However, the Ministry shares the view of NARF and NHO that the responsibility of the entity subject to a bookkeeping obligation should not normally extend beyond checking that the cash register system to be used is product declared. The entity subject to a bookkeeping obligation will therefore not normally be liable for a penalty fine if a cash register system with a product declaration subsequently proves to have defects or deficiencies.

The regulations accordingly distinguish clearly between the supplier role and the user role. One and the same enterprise may therefore not have both these roles. That would render the control mechanisms in the legislation illusory.

Some chains have their own development departments that develop chain solutions for a large number of their owned or franchised shops and that provide support for these. This activity has clear similarities with the activity of other systems suppliers, but is restricted to entities associated with the chain. There is a presupposition that such chain solutions may be issued with product declarations if the development department is separated into a separate legal entity that assumes responsibility for the product as ensues from the preparatory works and the Act.