Cash sales

If you sell goods or services where the customer pays immediately using cash or a cash card, 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. Most cash register system suppliers offer solutions which meet the requirements for sales documentation.

Skatteetaten om kontantomsetning (in Norwegian only) Bokføringsforskriften om dokumentasjon av kontantsalg (in Norwegian only)


Cash registers

All cash sales must be registered on an ongoing basis in the cash register. The bookkeeping rules require you to be able to extract dated and numbered cash register rolls or equivalent. Amounts registered in the cash register must also be clearly visible for customers. The cash register must be balanced daily and one balance must be generated per day.

New rules were introduced concerning requirements relating to cash register systems with effect from 1 January 2017. Anyone who sells cash register systems must have updated their systems by this date. Suppliers must also issue a product declaration which verifies that the system complies with the cash register system regulations. If you already use a cash register system, you must upgrade or purchase a new cash register system by 1 January 2019. You must also ensure that the supplier has a product declaration.

Bank terminals and payment solutions on mobile phones

A bank terminal is not in itself a cash register. However, many suppliers offer package solutions where the bank terminal and cash register are integrated. The same applies to payment solutions on mobile phones.

Exceptions from the cash register requirements

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 2017 - NOK 280,902), you can enter the sales on an ongoing basis in a bound book in which the pages are pre-numbered. You can also use a receipt pad with pre-numbered sales vouchers.
For example: Christmas fairs, roadside sales, etc.

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


Specific rules for certain sectors

In some sectors, even more specific requirements apply concerning cash sales. This applies for example to hairdressers, the taxi sector and licensed restaurants and cafés. You will find these special rules in Chapter 8 of the Bookkeeping Regulation.

Bokføringsforskriftens kap. 8 (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

If you sell goods from an online store, you must comply with the ordinary bookkeeping rules. However, it may not always be clear which rules apply in each individual case. The Norwegian Accounting Standards Board has issued a statement to help you determine which rules you must comply with (GBS 16).

GBS 16 - Internettsalg (in Norwegian only)
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