It is stated in the requirements for documentation of posted information that the sales documentation should contain the remuneration, see the Regulations relating to bookkeeping, section 5-1-1, subsection 1, no. 5. In the opinion of the Directorate of Taxes, any øre-amount should be stated in the sales document. This applies both for each line and the total amount, and irrespective of payment method.

In cash sales with notes and coins, the total remuneration should be rounded off in accordance with section 2 of the regulation of 16 March 2011 no. 294 about withdrawing the 50-øre-coin as valid means of payment:

From 1 May 2012, payments made in Norwegian coin of amounts in øre not divisible with 100 should be rounded off as follows in the final settlement:

Amounts ending with 1-49 øre, is rounded down to the nearest krone-amount
Amounts ending with 50-99 øre, is rounded up to the nearest krone-amount

Both the round off, and the total amount as rounded off should be stated in the sales document.

It’s the opinion of The Directorate of Taxes that amounts cannot be rounded off in the case of electronic payment because electronic payment is not considered as payment with Norwegian coins.