Your duties as a user of the POS

A lawful cash register system is only half the job. The other half is how you use it. The rules for you as a user are in bokføringsforskriften (the Bookkeeping Regulations) chapter 5-3, «Kontantsalg» (Cash sales). Here we go through the duties one by one, with what Cmerce does for you and what is your responsibility.

All the sections below are from bokføringsforskriften (Lovdata).

1. Use a declared cash register system (§ 5-3-3)

You may only use cash register systems that have a produkterklæring (product declaration).

• Cmerce: Cmerce files the product declaration for Cmerce POS.
• You: Use Cmerce for all cash sales, and keep the product declaration and the system description available. See Product declaration.

2. Register all cash sales as they happen (§ 5-3-2)

Cash sales must be registered continuously in the cash register system, and other use of the till must also be registered. Sales must be registered per operator where the system has a function for it.

• Cmerce: Everything you do at the till is journalled automatically, with the name of the person who did it.
• You: Register every sale in the till – no sales «on the side». Give each employee their own user or till PIN, and do not share logins.

3. Use an integrated cash drawer (§ 5-3-4)

Cash must be kept in an integrated cash drawer, and the drawer must be closed immediately after use.

• Cmerce: Counts every opening and blocks the till while the drawer is open.
• You: Set up the register correctly, and close the drawer after each payment. See Cash drawer and drawer openings.

4. Give the customer a sales receipt (§ 5-3-5)

For every sale the customer must get a sales receipt, on paper or electronically. For credit sales the customer must get a delivery receipt.

• Cmerce: Produces the right receipt with all mandatory information automatically.
• You: Make sure the customer actually gets it – a working printer, or e-mail/SMS. See Requirements for the sales receipt.

5. Document returns and corrections (§ 5-3-6 and § 5-3-7)

A return must have its own return receipt. If the wrong payment method has been registered, a correcting receipt must be produced. Corrections must be documented with amount and reason, and refunds to the customer must be documented with the customer's signature and telephone number.

• Cmerce: Every return becomes a separate, signed transaction with a return receipt, linked to the original sale. The receipt has fields for signature and phone number, and in the till app (Kasse-appen) on Android the customer can sign on screen.
• You: Get the customer's signature and phone number for every refund, and keep the paper receipt if it was signed on paper. See Returns and refunds.

6. Register the opening float and document withdrawals (§ 5-3-8)

The vekselkasse (opening float) must be registered in the till at the start of the day. Cash withdrawn during the day must be documented separately – with date, time, amount and who took it out – and the documentation must be kept in the cash drawer.

• Cmerce: The float is registered in the «Veksel i kassen» (Float in the till) field when you open the till, and appears on the X- and Z-reports.
• You: Count and register the correct float, and document every cash withdrawal. The till has no function of its own for deposits or withdrawals, so you document withdrawals outside the till.

7. Use a backup solution if something fails (§ 5-3-11)

If a fault means the till does not meet the requirements, the fault must be fixed without undue delay, and you must use a suitable backup solution until it is.

• You: Contact Cmerce straight away. Have a plan for what to do if the till cannot be used, and ideally agree it with your accountant in advance.

8. Run the daily settlement every day (§ 5-3-14)

At the end of the day a Z-report must be produced from each register and a report from each payment terminal. The cash must be counted and compared with the Z-report, and card sales with the terminal report. Differences must be explained. The daily settlement must be dated and show who counted the cash and who reconciled the sales.

• Cmerce: Produces the Z-report when you close the shift, shows the expected cash and the difference, and prints «Opptalt og lukket av» (Counted and closed by) on the report. If it is forgotten, the till shows a notice and blocks new sales until the daily settlement is done.
• You: Count the till properly – do not just accept the expected amount. Run the terminal report, reconcile card sales, and explain differences. See End of day and Z-report.

9. Keep the records (§ 5-3-15 and bokføringsloven § 13)

The Z-report and the terminal report must be kept together with the reconciliation. The cash register system must be available in Norway, and the system description must be easily accessible to the inspection authorities.

• Cmerce: Keeps the till data in Norway for at least five years, with no way to delete it.
• You: Keep your paper records – cash counts, terminal reports, signed return receipts and documentation of withdrawals. See Retention.

Duties Cmerce takes care of for you

These requirements are aimed at the system, and you do not need to think about them:

• an electronic journal that cannot be changed or deleted
• a digital signature on every sale
• the correct contents on receipts, X- and Z-reports
• no prohibited functions
• SAF-T Cash Register export
• product declaration and system description

In short

• Use a declared cash register system, and register all cash sales in it.
• Give the customer a receipt, and document returns with signature and phone number.
• Use an integrated cash drawer, register the float and document withdrawals.
• Run the daily settlement every day: Z-report, cash count, reconciliation against the terminal and explanation of differences.
• Keep the documentation.
• If you are unsure what applies to your business, talk to your accountant or auditor.