Cash sales and cash registers

If you sell goods or services and the customer pays immediately using cash, cash card or various payment applications (for example Vipps) this is called a cash sale.


You must then have a cash register or other system which satisfies the requirement for the documentation of cash sales in the bookkeeping rules.

Bokføringsforskriften om dokumentasjon av kontantsalg (in Norwegian only)

As of 1 January 2019, anyone using a cash register system must ensure that the system comes with a product declaration. Most cash register system suppliers offer solutions which meet the requirements for sales documentation.

The Norwegian Tax Administration - Cash register systems with product declaration

As of 1 January 2019, if you are subject to the bookkeeping obligation and use a cash register system without a valid product declaration, you risk having to pay a non-compliance penalty amounting to ten times the court fee (currently this amounts to NOK 11,300). Repeated violations within a year may lead to twice this amount in penalty fees.

Skatteforvaltningslovens bestemmelser om overtredelsesgebyr (in Norwegian only)

Registration and receipt

You must register all cash sales in the cash register at the time of the sale. If your cash register has a display, this must be clearly visible for the customer.

After each sale, you need to print a receipt for the customer. This requirement does not apply if you use an integrated payment solution, and the customer does not want the receipt.

Bokføringsforskriften om dokumentasjon av kontantsalg (in Norwegian only)

Daily takings sheet

At the close of business, you need to print or save a report of the entries to the cash register for the day (a Z-report). The cash-on-hand and the report from each cash register should be balanced against the information from the Z-report.
You need to account for any discrepancies, and it should be stated who counted the money and did the balancing.

You need to account for any discrepancies, and it should be stated who counted the money and did the balancing.

Bokføringsforskriften om krav til registreringer i kassasystemet (in Norwegian only)

Bokføringsforskriften om dagsoppgjør (in Norwegian only)

Bank terminals and payment solutions on mobile phones

A bank terminal is not in itself a cash register. However, many suppliers offer solutions where the bank terminal and cash register are integrated. Similarly, payment applications on mobile phones (for example Vipps) in themselves, cannot meet the requirements of a cash register.

Exceptions from the cash register requirements

If your cash sales are less than NOK 50,000 excluding VAT per year, you do not need to have a cash register system. The same applies if you run an itinerant enterprise or make sporadic cash sales amounting to less than three times the National Insurance basic amount (from 1 May 2019 - NOK 299,574). In this case, you need to document the cash sales in one of these ways:

  • Enter the sales as they are made in a bound ledger in which the pages are pre-numbered.
  • Through copies of dated, pre-numbered sales vouchers.
  • Through a dated and signed report where inventory and cash-on-hand is recorded at the start and close of business.

If you have an invoicing program/system that allow you to issue cash invoices in accordance with the statutory requirements of ordinary invoices, you can, in some cases, choose to use this instead of a cash register system. In such a situation, you need to do a daily count of cash-on-hand and balance this against the cash invoices issued. The Tax Administration has specified the conditions under which you can use this exception.

Skatteetaten om unntak fra kravene om kassaapparat (in Norwegian only)

Bokføringsforskriften om unntak fra kravene om dokumentasjon av kontantsalg (in Norwegian only)

Skatteetaten om bruk av kontantfaktura som alternativ til kassasystem - prinsipputtalelse (in Norwegian only)

Specific rules for certain sectors

In some sectors, even more specific requirements apply concerning the registration of cash sales. This applies for example to hairdressers, the taxi sector and licensed restaurants and cafés. You will find these special rules in the Bookkeeping Regulation.

Bokføringsforskriften - om tilleggsbestemmelser og særlige regler for enkelte næringer og bransjer (in Norwegian only)

Bokføringsforskriften om kontantomsetning - frisører, hårpleie og skjønnhetspleie (in Norwegian only)

Bokføringsforskriften om kontantomsetning - taxinæringen (in Norwegian only)

Bokføringsforskriften om kontantomsetning – serveringssteder (in Norwegian only)

Online sales and Cash on Delivery

As of 1 January 2019, online sales and cash on delivery sales are not considered cash sales as defined by the Bookkeeping regulations. This applies even if payment is made on delivery. Online sales and cash on delivery sales generally follow normal regulations concerning documentation of credit sales (invoice).

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