Fiscal subject related
Sales and returns can be on the same receipt if the cash register system can separate them and give the required information. The receipt must have the word 'Salgskvittering' (sales receipt) at the top and may also have the word 'Returkvittering' (return receipt). If a return happens at the same time as a new sale, it is usual to combine sales and returns on one receipt (Salgskvittering or Returkvittering).
The number and amount of sales receipts must be stated in X and Z reports, according to Section 2-8-2(l) of the Cash Register System Regulation. The same applies to the number and amount of returns, according to Section 2-8-2(p) of the same regulation. This includes both the returns on sales receipts and the returns on separate receipts. Returns cannot be on the sales receipt unless the cash register system can meet the specification requirements for the X and Z reports.
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Norway to Shut Down Old Altinn Portal in June 2026: Users Urged to Act Now
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Already subscriber? LoginNew document was uploaded: E - invoicing System in Norway
Norway
Author: Ivana Picajkić
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. Read more
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Already subscriber? LoginNorway: E-Invoicing System Overview
Norway
Author: Ivana Picajkić
Norway mandates e-invoicing for transactions with public authorities using the Peppol network and the EHF format aligned with EN 16931, ensuring standardized and automated invoice exchange. Looking ahead, proposed reforms would extend mandatory e-invoicing to B2B transactions by 2028 and require full digital bookkeeping by 2030, further advancing Norway’s digital tax ecosystem. Norway continues to... Read more
Norway Moves Toward Mandatory Digital Accounting and E-Invoicing Framework
Norway
Author: Ivana Picajkić
Norway is advancing a major digital reform by proposing mandatory e-invoicing for B2B transactions from January 1, 2027 and fully digital accounting systems from January 1, 2030, as part of a broader shift toward end-to-end digital financial processes. Read more