Who is subject to fiscalization obligations in Norway?

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 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.