Receipt issuing obligation in Norway

In Norway, the obligation to issue receipts is a matter of regulatory compliance for sellers. The Cash Register System Regulation mandates that a sale cannot be registered without generating a receipt, whether paper-based or electronic. However, the question of whether a customer should be asked if they want a receipt falls under the purview of the Bookkeeping Regulation.

According to Section 2-6 of the Cash Register System Regulation, every sale must trigger the creation of a receipt. This ensures that there is a record of the transaction for both accounting purposes and consumer protection.

The current consultation memorandum suggests an amendment to the Bookkeeping Regulation that would require sellers to print and present a sales receipt to the customer with each transaction. This proposal aims to enhance transparency and provide customers with proof of purchase, which can be crucial for warranties, returns, or exchanges.

The Ministry of Finance holds the authority to make any changes to the bookkeeping regulations. Any amendments would be made with the intention of streamlining the sales process while ensuring that all transactions are properly documented and reported.

As of now, while the receipt must be generated, it is not yet clear if it is mandatory to ask customers if they want a receipt. We will provide the necessary information about potential changes to the bookkeeping regulation when it becomes available.