Receipt data reporting becomes mandatory from September: NAV supports the transition with video guides and a grace period

From 1 September, mandatory receipt data reporting will apply to manually issued and computer-generated receipts. Under the new rules, the data must be transmitted to the National Tax and Customs Administration (NAV) within three calendar days of issuance. To support a smooth transition, the tax authority is providing a grace period until 31 December: until the end of the year, tax inspectors will not impose penalties for incorrect or missing data reporting, but will instead provide businesses with practical guidance.

NAV offers several ways to meet the reporting obligation, allowing each affected business to choose the solution best suited to its operations:

• Free eCash Register application: The most automated, cloud-based solution, which can also be used on a smartphone. Receipts can be issued with just a few taps, while data reporting takes place automatically in the background. A key advantage is that the receipt is created electronically, with no need for printing, and the built-in receipt archive retains the data for ten years, replacing paper-based archiving.

• Web-based entry on the Cash Register Portal (KOBAK): Micro-enterprises that wish to continue using traditional, manually completed paper receipts or computer-generated documents can enter the data manually through this simple web interface. The relevant menu item will go live on the portal on 1 September.

• Machine-to-machine interface: Traders, webshops and service providers with high transaction volumes can fulfil the reporting obligation directly from their own IT systems.

To make preparation easier, NAV has already published two instructional videos. One short video demonstrates step by step how to download and set up the eCash Register application. The latest tutorial provides practical, screen-by-screen guidance for those who will enter data manually on the Cash Register Portal. It may be particularly useful for professionals who are less familiar with online administration.

The videos, together with all up-to-date information on the new rules and technical solutions, are available in one place on the NAV homepage by clicking the highlighted eRECEIPT tile.

If you have any questions regarding the above, please feel free to contact our expert colleague.