In Norway, businesses are required to use declared cash register systems (POS) that store all transaction data in an electronic journal. This journal must be kept for at least five years and is subject to inspection by the Norwegian Tax Administration.
Is there real-time communication with the Tax Authority in Norway?
Public
Norway
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
790
Content accuracy validation date:
24.04.2023
Content accuracy validation time:
11:25h
At the end of each business day, the electronic journal must be closed, and a daily summary report is generated. This report includes information such as the total sales for the day, the VAT collected, and any discounts or returns. This end-of-day report must be kept on file and provided to the tax authorities upon request.
While there is no real-time reporting of transactions in Norway, the use of electronic cash registers and the requirement to keep detailed transaction records helps to ensure accurate tax reporting and reduce the risk of tax evasion.
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