The Cash Register Systems Act – what applies to you?
An overview of the Norwegian rules for cash register systems – who they apply to, what the supplier is responsible for, and what you as a shop owner must take care of yourself.
If you sell goods or services over the counter and the customer pays on the spot, you have kontantsalg (cash sales, in the legal sense) – and then you must use a cash register system that meets Norwegian requirements. The rules are designed to make it hard to manipulate the till and hide turnover. This article gives you the overview. The other articles in «Kassesystem og loven» (The POS and Norwegian law) go into each topic in depth.
Which rules apply?
Four sets of rules together decide how the till must work and how you must use it:
| Rules | What they cover | Who they address |
|---|---|---|
| Kassasystemlova (the Cash Register Systems Act) | Requirements for the system and the duty to file a product declaration | The supplier (Cmerce) |
| Kassasystemforskrifta (the Cash Register Systems Regulations) | The technical requirements: journal, receipts, X- and Z-reports, prohibited functions, cash drawer | The supplier (Cmerce) |
| Bokføringsloven (the Bookkeeping Act) | Bookkeeping and retention of accounting records | You, as a business with a bookkeeping obligation |
| Bokføringsforskriften (the Bookkeeping Regulations), chapter 5-3 | How you must use the till: register all sales, give receipts, run the end-of-day close, count the cash | You, as a business with a bookkeeping obligation |
In short: the Act and the Regulations on cash register systems set requirements for the system. The Bookkeeping Regulations set requirements for you as its user.
Does it apply to you?
The rules apply when you have kontantsalg: the customer pays when the goods or service are delivered, with cash or a card. Webshop sales are not kontantsalg, and nor are sales on invoice. Read more in What is a cash sale – and what isn't?.
The Bookkeeping Regulations have some exemptions from the duty to use a cash register system, for example for certain kinds of occasional sales with low turnover. Whether an exemption fits your business has to be assessed case by case. Talk to your accountant or auditor.
Who is responsible for what?
Cmerce, as the supplier, is responsible for the system itself meeting the requirements, and for filing the produkterklæring (product declaration) with the Norwegian Tax Administration (Skatteetaten). Among other things, this means the system:
- stores everything you do in the till in an electronic journal that cannot be changed or deleted
- digitally signs every sale, so that any later change is detected
- prints a sales receipt with all mandatory information
- produces X- and Z-reports with all mandatory figures – including when a figure is zero
- can export the journal as a SAF-T Cash Register file
- has no prohibited functions, such as deleting a sale or printing more than one copy receipt
You, as the shop owner, are responsible for using the system correctly. Among other things, this means you:
- register all cash sales in the till, as they happen
- give the customer the sales receipt
- run a Z-report for each register (kassapunkt) every day, count the cash and explain any differences
- reconcile card sales against the report from the payment terminal
- keep the accounting records for as long as the law requires
The full list is in Your duties as a user of the POS.
How Cmerce does it
Everything the law requires happens automatically and cannot be switched off. You do not need to configure signatures, the journal or report contents. The only things you set up yourself are the things only you know:
- the correct company name and organisation number, which are printed on receipts and reports – see Company details and store profile
- whether each register has an integrated cash drawer – see Cash drawer and drawer openings
All regulated functions – signing, the journal, reports and SAF-T – run on Cmerce's servers, not on the device in the shop. This applies to the web till, the till app in the browser and the till app (Kasse-appen) on Android.
What happens if the rules are not followed?
Skatteetaten inspects both suppliers and users of cash register systems. A supplier that has not filed a product declaration, or whose system does not meet the requirements, can be fined (kassasystemlova § 8). A business that does not use a declared cash register system can receive an infringement fee (overtredelsesgebyr), according to Skatteetaten. Read how to be prepared in Inspection by Skatteetaten.
In short
- If you have cash sales, you must use a declared cash register system.
- Cmerce is responsible for the system meeting the Act and the Regulations, and files the product declaration.
- You are responsible for using the till correctly: registering all sales, giving receipts, running the end-of-day close and keeping the records.
- The mandatory functions in Cmerce cannot be switched off.
- If you are unsure what applies to your business, talk to your accountant or auditor.