Fiscalization in Norway: main points

General overview through history

Norway has been a fiscal country since 2017. Mandatory POS functionalities have to be implemented by law, and every POS system used in Norway has to possess a declaration of conformity that is submitted to the Norwegian Tax Authority. Upon review of the application, the POS system will be registered and ready to be used in Norway.

All businesses that engage in sales transactions are subject to fiscalization obligations in Norway. The obligation applies to businesses of all sizes, from small sole proprietorships to large corporations. Every business that conducts cash sales is bound by fiscalization rules. Under the term "cash sales," the Norwegian law considers sales made in real cash—notes and coins, as well as, sales paid for via debit or credit cards. As long as there is direct contact between the seller and the buyer, the seller has to use a declared POS system with all mandatory functionalities prescribed by law and subsequent bylaws.

Specific requirements

The fiscalization requirements in Norway do not mandate any hardware or technical solutions that have to be implemented. Instead, software functionalities are the prime area of Norwegian fiscalization regulation. Every POS system used in Norway has to be declared to the Tax Authority. POS systems have to enable certain functions as described by law, while other functionalities common in other territories can’t be used in Norway. Exports for audit purposes must be submitted in SAF-T format as described by the technical regulation of the Norwegian TA.?

Announcements of future changes

There are currently no major announced changes.

For more information, details, and all relevant documents about?Fiscalization in?Norway, check out our?Fiscal Portal