Is there real-time communication with the Tax Authority in Norway?

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.

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.