FISCAL SOLUTIONS...

Key documents

General

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The General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.

Legal

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The Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.

Technical

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The Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.

Last news published on: 12.10.2026 | News: 110

Last document published on: 02.10.2026 | Documents: 24

Highlight

Norway applies a mandatory software-based fiscalization system for all cash sales, in force since January 1, 2017 (with a transition period until 2019). The official currency is the Norwegian Krone.

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Norway

POS systems in Norway are not certified by the Tax Authority but must be declared compliant with full system documentation. The Declaration of Conformity must be submitted via the Altinn portal. A product declaration may only be issued by a supplier, defined as a manufacturer, importer, distributor, or other party that provides or modifies cash register systems for businesses. Importantly, the supplier must be independent from the business that uses the system. Every completed sale must be digitally signed and chained to the previous transaction, ensuring integrity and traceability. All continuous use of the cash register system must be registered in the Electronic Journal.

Type of fiscalization: Software

Norway operates a pure software-based fiscalization model with no fiscal hardware, no POS certification, and no real-time reporting. 

Compliance is achieved through digitally signed transactions, a tamper-proof Electronic Journal, SAF-T audit exports, and supplier declarations of conformity, enforced by the Norwegian Tax Administration. 

The fiscalization in Norway applies to anyone who runs a business and must file VAT or other tax returns. 

Latest news for Norway

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Norway will require SAF-T Financial version 1.40 for accounting periods beginning on or after January 1, 2027. The update changes the required accounting data export format but does not introduce periodic SAF-T reporting. Businesses and software providers should review their systems before the deadline.

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Norway has finalized its B2B E-Invoicing rules ahead of January 1, 2027, confirming approved invoice formats, exemptions and transitional arrangements. Mandatory E-Invoice reception and digital bookkeeping will follow in 2030, giving businesses additional time to adapt their systems.

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Norway’s Bookkeeping Regulations set detailed rules for recording and documenting business transactions, invoicing, cash sales, cash registers, daily reconciliation, record retention and electronic access.

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Norway requires compliant cash register software, traceable sales records and a supplier’s product declaration. A September webinar explained the roles of POS providers and retailers, the move to the renewed Altinn portal, and the separate B2B e-invoicing and digital bookkeeping deadlines.

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Norway’s fiscalization framework includes specific requirements for POS systems, software providers, and businesses operating in the retail sector. In this webinar, Ivana Picajkić, Legal Consultant, provided a practical overview of how the system works, explained the Declaration of Conformity process, and examined the rules for developing an in-house POS solution.

 

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Norway’s mandatory B2B e-Invoicing rules start on January 1, 2027, for bookkeeping-liable businesses. Structured electronic invoices will replace PDFs for covered transactions, while broader receiving requirements and digital accounting-system obligations will follow from January 1, 2030.

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Most important documents for Norway

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This document is a technical overview of Norway’s fiscalization system, specifically for Norway's cash register and SAF-T reporting framework.

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This document describes the Norwegian SAF-T (Standard Audit File-Tax) Cash Register as a standard file format for exporting cash register journal data using an XML format.
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The purpose of this document is to describe how electronic invoices are handled in Norway. This document explains e-Invoices, what they are, and how they are used, with special attention being paid to their legal treatment in Norway.

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The Norwegian Requirements and Guidelines for Implementing Digital Signatures in Cash Register Systems is a document that outlines the requirements and guidelines for businesses to implement digital signatures in their cash register systems. The document aims to ensure the authenticity, integrity, and confidentiality of all transaction data.
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We present you this valuable overview of the fiscalization requirements in Norway with precise and concise information about topics of high interest for the retailers and POS businesses, such as general topics, fiscal devices, required functionalities, etc.

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The Norwegian Cash Register Systems Regulations is a legal framework that regulates the use of cash registers and other point-of-sale systems in Norway. This document aims to ensure compliance with the Norwegian Cash Register Systems Act and provides further guidance for businesses on how to meet their legal obligations.
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