SECTION 1.
Lovens Scope
The law applies to book pre-liquidating as mentioned in Section 2.
The King determines rules about this law's Applicability for Norway's Economic Zone and for Svalbard, Jan Mayen and the automotive countries and can determine the shonest rules under consideration of the conditions there.
Part Article SECTION 2.
Bookbox liquidating
Any person who has accounting equally after law 17. July 1998 # 56 about anniversaries m.v. has book pre-match after this law.
Any person who has the duty to deliver nutritional task by the league law or the restatement task after the mersecurities tax law has book pre-tax legislation after this law for the business being driven. This still does not apply to the offering of electronic services that provide restatement task as mentioned in the mervalue tax law Section 15-6 third clauses, and which are book-in-law exclusively on the basis of the duty of delivering revenue task after The determination here.
The tax office and the Oil Tax Office can in single case impose the one believed to run the business book pre-match after this law for the business being driven. Such cuts can be restricted to apply to some provisions of the law. The injunction can only be given for two years at a time.
For book-only, after other clause, the ministry of regulation can make exceptions for the case of honest cases from the provisions of this Act.
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Changed by law 29 June 2007 # 65 (ikr. 1 jan 2008 ifg res. 7 des 2007 # 1370), 24 June 2011 # 27 (ikr. 1 July 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article SECTION 3.
Plikable accounting reporting
With the pliable accounting reporting, in this law's accounting and other reporting of historical accounting information to external parties, given in written form to the set time and with a pre-defined content, and set in or with home law in law, the Ministry is determining in regulation what is pliable accounting reporting after this law.
Part Article Section 3 a.
Staff List
employers in the industries of the Industry Department decide, shall bring personnel list.
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Added by law 26 apr 2013 # 16 (ikr. 1 jan 2014 ifg. res. 26 apr 2013 No. 413). |
Part Article SECTION 4.
Basic book management principles
Bookkeeping, specification, documentation and retention of accounting information shall occur in accordance with the following basic principles :
| 1. |
Accounting System : It shall be forecated a proper and overview of the accounting system that enables the production of pliable accounting reporting and specifications, and which are targeted so that the disclosure of information can be taken. |
| 2. |
Fulreliance : All transactions and other fiscal dispositions shall be book-led in a complete manner in the accounting system. |
| 3. |
Reality : Book-led information should be result of actual truding events or fiscal assessments and shall apply to the book-pre-liquidating business. |
| 4. |
Accuracy : Details should be book-led and specified correct and accurate. |
| 5. |
Reconcile : Details should be book-led and specified as often as the Enlightenment's character and the book-and the book-first and scope of the book. |
| 6. |
Documentation of book-led information : The book-led information should be documented in a way that shows their entitlement. |
| 7. |
Sportability : It is supposed to forage two-way control traces between documentation, specifications, and pliable accounting reporting. |
| 8. |
Retention : Documentation, book-led information and pliable accounting reporting should be retained as long as it is mainly needed to control the obligation accounting reporting. Retention is supposed to happen in a form that maintains the possibility of reading the material. |
| 9. |
Sikring : Fiscal materials shall in a defensible manner of Sikres against wrongful change, purge, or loss. |
| 10. |
Good Book execution custom : Bookkeeping, specification, documentation and retention of accounting information should happen in accordance with good book execution custom. |
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Modified by law 22 June 2012 # 35 (ikr. 1 July 2012 ifg res. 22 June 2012 No. 1 566). |
Part Article SECTION 5.
Specifications of the pliable accounting reporting
For each period of pliable accounting reporting, and not rarer than every four months, the book-first to be able to be able to work out :
| 1. |
book transfer specification, |
| 2. |
account identification, |
| 3. |
customer specification, |
| 5. |
specification of withdrawals to owners, participants and their own business, |
| 6. |
specification of sales to owners and participants, |
| 7. |
specification of sales and other benefits to leading employees. |
For each period of pliable accounting reporting, the book-and-box accounting shall be able to be able to work out :
| 1. |
specification of mervalue tax, |
| 2. |
specification of salary information liquidating benefits, |
| 3. |
specification of eliminations and other posterings at the issue of concert accounting. |
The Ministry is giving in regulation closer to rules about the content of specifications as mentioned in the first and other clause.
The accounting system shall be able to render specifications of the pliable accounting reporting as mentioned in the first and other clause on paper. The Ministry of Justice can in regulation determine the requirements of other rendering.
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Modified By Promise 22 June 2012 # 35 (ikr. 1 July 2012 ifg res. 22 June 2012 No. 1 566, and with effect for fiscal year commencing after 31 des 2012 ifg. res. 7 sep 2012 # 864), 20 June 2014 No. 23 (ikr. 1 jan 2015 ifg. res. 26 Sep 2014 # 1220). |
Part Article SECTION 6.
Sporeability
The book-led information should be easily followed from the documentation via specifications forward to the obligation accounting reporting. It is supposed to be in an easy controllable manner possible with the starting accounting reporting to be able to find back to the documentation of the individual book-led information.
Documentation of book-led information should be numbered or identified differently that it allows to verify that it is complete.
Documentation of the control trail, herunder how system-generated records can be retested, shall forage in the cases it is necessary in order to control the book-led information in a simple way.
The Ministry can at single-pass exceptions make exceptions from the claim in other clause about numbering of documentation.
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Modified by law 22 June 2012 # 35 (ikr. 1 July 2012 ifg res. 22 June 2012 No. 1 566). |
Part Article SECTION 7.
Accounting and reconcile
Bookbox liquidate shall book any information necessary in order to be able to devise the specifications of the pliable accounting reporting as mentioned in Section 5 and pliable accounting reporting.
Boxing should happen as often as the enterprise and transaction species and scope dictates. The accounting shall be to be updated within the frists for duty accounting reporting and not rarer than every four months. The Ministry of Justice can in regulation make exceptions from the requirement of reconcile every four months for book pre-liquidate with few transactions.
Cash transactions are to be registered daily, unless it is used fixed box.
Part Article SECTION 8.
Boxing currency
The book is supposed to happen in Norwegian crowns, unless the ministry of regulation decides otherwise.
Part Article SECTION 9.
Patch of book-led information
Book-led information should not be changed or deleted after the friansts mentioned in Section 7 other clauses have expired. After these frists have expired, correction should happen with new, documented posting. Such corrections should happen by the original postings in its entirety reverses.
When information is deleted, this is to progress the documentation or specification.
Part Article SECTION 10.
Documentation of the book-led information
Book-led information should be documented. The documentation is to be issued with a correct and complete content and display the book-led information entitlement. The documentation should not be changed after issuance. If documentation consists of several documents, it shall be reference from the primary document to rest documents.
The Ministry of the Ministry can in regulation determine the requirements of documentation of electronic foresystem.
The Ministry of Justice can in regulation determine the documentation of the documentation format.
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Modified by law 22 June 2012 # 35 (ikr. 1 July 2012 ifg res. 22 June 2012 No. 1 566). |
Part Article Section 10 a.
Shonest rules on documentation of cash sales
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Added by law 19 June 2015 # 53 (ikr. 1 jan 2019). |
Part Article SECTION 11.
Documentation of the balance mv.
At the issue of year-end accounting and nutritional task, it shall be repatriating documentation for all balance records unless they are insignificant. The provisions apply to the equivalent of tax values that are not documented in the rest of the equation tasks.
The Ministry of Justice can in regulation determine further rules on documentation of individual balance records.
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Modified by law 22 June 2012 # 35 (ikr. 1 July 2012 ifg res. 22 June 2012 No. 1 566). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531). |
Part Article SECTION 12.
Language Requirements
Specifications and documentation mentioned in Section 13 first clause 2 and 3, which are worked out by the book-first, shall be in Norwegian, Swedish, Danish or English, unless the ministry of regulation or by individual ordinance determines something else.
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Modified by law 22 June 2012 # 35 (ikr. 1 July 2012 ifg res. 22 June 2012 No. 1 566). |
Part Article SECTION 13.
Retention
As the retention body accounting material is counted :
| 1. |
anniversaries and other pliable accounting reporting, anniversaries and audit records, |
| 2. |
specifications of duty accounting reporting as mentioned in Section 5, or book-led information necessary in order to be able to devise such specifications of duty accounting reporting, |
| 3. |
documentation of the book-led information and deleted information, documentation of the control track mv. and documentation of the balance, |
| 4. |
numbered letters from auditor, |
| 5. |
agreements that apply to the business, with the exception of agreements of less importance, |
| 6. |
correspondence that provides essential additional information in association with a book-led enlightenment, |
| 7. |
outbound packaging or equivalent documentation that follows the commodity or sent to buy in the other way, |
| 8. |
price views required by law or regulation. |
Fiscal material as mentioned in the first clause 1 to 4 should be retained in Norway for five years after the fiscal year end. Fiscal material as mentioned in the first clause 5 to 8 shall be retained in Norway for three years and six months after the fiscal year end. Original accounting material can be replaced by the transfer of fiscal information to other media if the ability to comply with the ability of fiscal reporting in fiscal material retention time is not weakening. The Ministry of Justice can in regulation determine closer requirements to retention media.
The retention liquidate accounting material shall be retained and be reassuring secured against destruction, loss and change. The accounting material shall be able to be placed for public control authority throughout the retention period in a form that enables post-control.
The financial material shall be available in readable form and should be able to be printed on paper throughout the retention period.
The Ministry of Justice can in regulation determine whether longer retention time for more specified types of primary documentation than the following of different clauses when there is necessary for consideration of the obligation accounting reporting or tax and tax control. The Ministry can in regulation or by single-ordinance make exceptions from the provisions of the other clause about retention and retention time.
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Modified By Promise 22 June 2012 # 35 (ikr. 1 July 2012 ifg res. 22 June 2012 No. 1 566, and with effect for fiscal year commencing after 31 des 2012 ifg. res. 7 sep 2012 # 864), 13 des 2013 No. 1 121 (ikr. 1 Feb 2014 ifg. res. 24 jan 2014 # 53, but see transition rules in regulation 28 jan 2014 # 56). |
Part Article Section 13 b.
Electronic Availability
The book-led information after Section 7 first clause that is initially available electronically will be available electronically for three years and six months after the fiscal year end.
The Ministry can in regulation or by individual ordinance make exceptions from the provisions of the first clause.
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Added by law 22 June 2012 # 35 (ikr. 7 sep 2012 with effect for fiscal year commencing after 31 des 2012 ifg. res. 7 sep 2012 # 864). |
Part Article SECTION 14.
Bistand and information to the control authority
Bookkeeping liquidating shall provide public control authorities necessary assistance to visibility into the accounting system and accounting materials and quiet at disposal equipment and software for this.
If the book-free hero or partially has left to another to conduct accounting and retention of fiscal material after this law, the duties of the duties of the first clause also apply to the one that this is left to.
The control authorities may require accounting material that is not in Norwegian, Swedish, Danish or English translated into one of these languages. The Ministry of Justice can in regulation determine closer requirements to the translation.
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Modified by law 22 June 2012 # 35 (ikr. 1 July 2012 ifg res. 22 June 2012 No. 1 566). |
Part Article SECTION 15.
Punishment
The significant overcomes regulations on accounting or accounting, punishable by the Criminal Code Section 392 to 394.
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Modified by law 19 June 2015 # 65 (ikr. 1 oct 2015). |
Part Article SECTION 16.
Prescription Home
The Ministry can provide regulations that populate the provisions of this law and determine further requirements, when there is necessary for consideration of the obligation accounting reporting or tax and tax control.
Part Article SECTION 17.
Istrontrecation
The law applies from the time the King decides. 1 The king can put in effect the individual regulations at different times. The king can give transition rules.
| 1 |
After the Act 1 des 2004 # 1531 stepped out the law ir. 1 jan 2005 with exceptions for Section 18, which stepped up ir. 1 jan 2006. |
Part Article SECTION 18.
Changes in other laws
From the time the law takes effect, the following changes are made in other laws :---
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Modified by law 10 June 2005 # 46 (ikr. 1 July 2005 ifg. res. 10 June 2005 # 531). |
Part Article
