The Norwegian cash register regulation requires that a transaction containing both sale lines and return (refund) lines is marked distinctly on the printed receipt and on the daily reports. LS Central detects such transactions at posting time and tags them as mixed sale/refund.
How a transaction is identified as mixed
During posting, each sales entry is evaluated:
- If the overall receipt is a sale, any line whose VAT Amount + Net Amount is greater than zero in the opposite direction is treated as a refund line.
- If the overall receipt is a return, any line whose VAT Amount + Net Amount is less than zero in the opposite direction is treated as a sale line.
When at least one opposite-direction line is found, the transaction header is flagged with Trans. Is Mixed Sale/Refund = Yes and the opposite-direction total is captured in the Reverted Gross Amount field.
Receipt printing
For a mixed transaction, the printed receipt uses two sub-headers in sequence:
- The first sub-header PURCHASE/REFUND states that the receipt contains both sales and refund lines.
- The standard sub-header is then printed as RECEIPT (instead of Sales Receipt or Return Receipt).
Impact on the X-Report and Z-Report
The line No. of Refunds on the X-Report and Z-Report includes:
- All standalone return receipts (transactions where Sale Is Return Sale = Yes), and
- The refund portion of every mixed sale/refund transaction.
The refund amount in this line is the sum of the Reverted Gross Amount values across all qualifying transactions, so the report reflects the net retail effect of refunds correctly even when a refund line is bundled with a sale.
SAF-T Cash Register export
Sales and return lines of a mixed transaction are exported separately in the SAF-T file. Each ctLine carries an amntTp element set to D when the line's net amount is greater than zero, and C when the line's net amount is zero or less, allowing the tax authority to reconstruct the directionality of every line.
See also