Don't accept cash? That still doesn't settle the matter
You run a small business. Customers pay by phone or card, and all receipts are visible in the account. You might think that since you don't use banknotes, the cash register regulations do not apply to you.
In Norway the concept kontantsalg is, however, broader than the everyday "payment in cash". It includes sales settled at the delivery of goods or upon completion of a service, also by card or a mobile payment solution such as Vipps. Skatteetaten
So first determine how the sale proceeds and when the customer pays. Only then choose the tool to document it.
Step 1. Identify your sales method
Write down what a typical transaction looks like:
where the customer orders;
where they receive the goods or service;
when they pay;
how they pay;
what document they receive.
Examples:
Situation What needs to be identified Customer pays by card after service on the premises Essentially kontantsalg Customer pays with Vipps upon receipt of goods Essentially kontantsalg Company receives an invoice and pays later Sales on credit, documented by an invoice Customer orders and pays in the online store The rules depend on the entire course of the order, payment and delivery
The app's name alone does not determine the obligation. The same payment method can occur in different sales models. Skatteetaten
Step 2. Distinguish the terminal from the cash register system
A terminal enables acceptance of payments. A cash register system records and documents sales.
Neither the terminal itself nor Vipps alone replaces the required cash register system. There are solutions that combine these functions, but you must check the specific product and how it is configured. Cash sales and cash register systems
If you are subject to the obligation to use a cash register system, you need a solution with produkterklæring — a supplier's declaration regarding compliance with Norwegian requirements.
Skatteetaten maintains a list of systems with produkterklæring. Presence on it means a supplier's declaration, not the individual approval of your configuration by the authority. Skatteetaten
Before purchasing, ask the supplier what functions the offer includes: payment, sales registration, receipts, reports and integration with accounting.
Step 3. Check the exception for low kontantsalg
The regulations provide an exemption from the obligation to use such a system for cash sales not exceeding 50 000 NOK excluding VAT in a financial year.
Skatteetaten explains how to apply this threshold to sales from a fixed place of business. Sales covered by other special exceptions may require a separate assessment. Skatteetaten
This is not a general exemption from documenting revenues.
Do not confuse this threshold with VAT registration
Issue What you are checking Exception from the cash register system Appropriate cash sales in the financial year General VAT registration threshold Sales covered by the relevant VAT rules in the next 12 months
A similar amount does not mean the same rules or the same method of calculation. Skatteetaten
More: VAT in Norway: when to charge tax and what to do after exceeding 50 000 NOK?.
Step 4. Document sales even when exempt from the cash register
If you use the exception for low cash sales, you must still keep proper documentation.
The regulations mention, among other things, current entries in a bound ledger with previously numbered pages or copies of dated, previously numbered sales documents. There is also a form of goods-and-cash summary provided for by the regulations. Skatteetaten
Do not replace these requirements with a loose note made from memory at the end of the month.
In practice: decide on a method of documentation before the first sale and monitor approaching the exemption threshold.
Can an invoice paid immediately replace the cash register?
In certain cases it is possible to use a cash invoice as an alternative to the cash register system.
This is a particular exception that should not be treated as a universal solution for every shop and service provider. Skatteetaten associates it, among other things, with activities in which customer identification is a natural part of the sales or service provision process.
Documents must meet invoice requirements and identify the purchaser. When using this solution the appropriate document must be issued for each cash sale, regardless of the amount. Skatteetaten
Simply adding a field with the customer's name to the form does not mean that your business meets the conditions of the exception.
Step 5. With a cash register system, ensure the sales document and end-of-day closing
Sales must be recorded on an ongoing basis. The rules for issuing a document to the customer depend, among other things, on the payment solution used; the regulations provide a specific exception for integrated payments when the customer does not want a receipt.
At the end of the day a report Z is required as well as reconciliation of the relevant payments and cash. Discrepancies must be explained, and the documentation should indicate the person responsible for the reconciliation. Cash sales and cash register systems
In practice: ask the provider to demonstrate the entire process using a single transaction as an example — from payment, through the document for the customer, to the report and transfer of data to the accountant.
Internet sales: an online order alone is not enough
A customer may reserve a service through the website and pay only at the premises. They may also order a product online and settle the payment upon pickup.
Such an internet order does not automatically turn the sale into a transaction excluded from the rules on cash sales.
Skatteetaten distinguishes sales made via an online solution from an online order with payment and pickup at the place of business. Prepayments also require a separate assessment. Skatteetaten
Therefore check the entire course of the transaction, not just whether the customer used a phone.
Some industries have additional requirements
Altinn points out special rules, among others, for hairdressing, taxis and certain catering establishments. A general explanation concerning a small business does not replace checking the industry-specific regulations. Cash sales and cash register systems
There are also separate exceptions for mobile or occasional sales. However, do not assume that every service performed outside the office is automatically such a case. Skatteetaten
What to do now?
Describe one typical sale of your company: the order, performance or delivery, payment and the document for the customer.
Then check whether:
it is a cash sale;
you need a system with a product declaration;
you can apply a specific exception;
you have the correct method of documentation;
Your industry requires additional steps.
Such a prepared description will help obtain a specific answer from the accountant, the system provider or Skatteetaten.
We describe further organization of documents here: Accounting in ENK: how to organize the first month of the business.
Information status verified: 18.10.2026.
