Requirements for the sales receipt
What the law requires a sales receipt to contain, when the customer must get it, and how Cmerce makes sure every receipt carries all the mandatory information.
Owner/manager
Back office
Cashier
Last updated 09.10.2026
For every cash sale the till must produce a salgskvittering (sales receipt), and the customer must get it. The receipt is the customer's proof of purchase and part of your accounting records. Its contents are set by kassasystemforskrifta (the Cash Register Systems Regulations) and bokføringsforskriften (the Bookkeeping Regulations). In Cmerce the receipt is produced automatically with everything that must be on it.
What is on the receipt?
| Information | How it appears on the Cmerce receipt |
|---|---|
| Heading | «Salgskvittering» (Sales receipt) at the top |
| Seller | The shop's name and «Org.nr» (organisation number) – followed by «MVA» when the shop is VAT-registered |
| Sequential number | «Kvittering nr.» (Receipt no.) – numbered without gaps per register |
| Date and time | The time of sale, in Norwegian time |
| Register | «Kassapunkt» (register ID), for example K001 |
| Operator | Who registered the sale |
| Lines | Description, quantity, unit price, line amount and VAT rate |
| VAT | «MVA-grunnlag» (VAT basis) and «MVA» (VAT) per rate |
| Total | Amount to pay |
| Payment method | For example Kontant (cash), Kort (card), Vipps, Gavekort (gift card), Manuell (manual) or Blandet (mixed) |
| Transaction ID | «Terminaltrans.» for card and «Vipps-ref.» for Vipps |
The register ID (K001, K002 …) is assigned automatically when you create a register. It is never reused and cannot be changed.
When must the customer get the receipt?
The customer must get the sales receipt for every sale. The receipt may also be sent electronically.
How Cmerce does it
- Everything is automatic. You cannot remove mandatory fields from the receipt. Text you add yourself (such as a greeting at the bottom) comes in addition.
- One original per sale. The original can only be issued once – whether it is printed, e-mailed or sent by SMS. Anything after that is a copy, marked «KOPI». See Special receipts.
- The printer never stops a sale. The receipt is placed in the print queue and printed when the printer is ready. If the printer is disconnected, the receipt waits there.
- The content is locked. The lines, amounts and VAT rates are stored on the sale the moment it is completed, and never change. A copy later therefore shows exactly the same.
- Item text cannot be changed afterwards. If you correct a product name in the catalogue, it only affects new sales.
- The same receipt on every channel. Print, e-mail, SMS link and the on-screen view show the same content.
What you must do yourself
- Keep the company details correct. Shop name, organisation number and whether the shop is VAT-registered come from the company details. See Company details and store profile.
- Give the customer the receipt. Make sure the till has a working printer, or send the receipt by e-mail or SMS. If the customer gets no receipt, it must be because the customer did not want one and the payment went through an integrated payment solution.
- Receipts from a standalone terminal. If you use a payment terminal that is not connected to the till, the terminal's own receipt must be marked «IKKJE KVITTERING FOR KJØP» (not a receipt for purchase) (kassasystemforskrifta § 2-8-8). The terminal prints that receipt, so check this with your terminal supplier.
- Named customer for larger amounts. For cash sales to consumers the receipt normally does not need the buyer's name, but there are exceptions, including for business customers and larger amounts (bokføringsforskriften § 5-3-12). If you are unsure, talk to your accountant or auditor.
In short
- Every Cmerce sales receipt has the heading «Salgskvittering», the seller with organisation number, a sequential number, the time, the register, the lines, VAT per rate, the total, the payment method and the transaction ID.
- The customer must get the receipt – on paper or electronically.
- The original is issued once; everything afterwards is a copy.
- You must keep the company details correct and make sure the customer gets the receipt.