Norwegian businesses that use electronic cash register systems must comply with a specific standard for exporting data from their systems in XML format. The standard, called SAF-T Cash Register, is part of the SAF-T (Standard Audit File-Tax) project initiated by the Norwegian Tax Administration, based on a recommendation by the OECD. SAF-T Cash Register contains journal data from electronic cash r... Read more

Central to this Norwegian fiscalization system are the mandatory Z and X reports, which provide crucial information for auditors and ensure the accurate recording of daily transactions. The Z report, also known as the End of the Day report, plays a vital role in Norwegian fiscalization. It must be the final transaction of the day and is required to be produced daily without exception. This report... Read more

The Norwegian government has announced its VAT rates for 2023 through a recent decision, No. FOR-2022-12-13-2204, released by the Official Gazette. This decision outlines the different VAT rates that apply to various goods and services in Norway for the current year. The standard VAT rate remains unchanged at 25%. This rate applies to most goods and services that are not covered by reduced VAT ra... Read more

Transactions conducted through POS systems in Norway are saved in an electronic journal. Upon request from the Tax Authority, exports from the journal need to be presented in the SAF-T cash register file. More details are as follows. The SAF-T export file contains detailed information about a business's sales transactions, including the date and time of the transaction, the value of the transacti... Read more

Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its content spares you the precious time you would invest in researching this specific field. This document, prepared by our experienced fiscal experts, unveils answers to questions such as: What is the type of fiscalization in the country? When did it start, and what was the timeline? What does the history of changes look like? What is the law? Which are the other regulations? Where does fiscal law need to be implemented? These examples concern only some general questions, but there are also chapters describing journals, communication with authorities, taxes, VAT, etc., and therefore questions and answers concerning these topics. Read more

Norway's fiscalization obligations are an important aspect of the country's tax system. By ensuring accurate tax reporting and combating tax evasion, these obligations help to create a fairer tax system for all businesses and taxpayers. All businesses that engage in sales transactions are subject to fiscalization obligations in Norway. The obligation applies to businesses of all sizes, from small... Read more