No clean slate: retrospective investigations conducted by NAV

As of 1 September traditional cash registers mustn’t be used any more: only online cash registers are allowed to be operated by units that fall under the scope of the Ministry for National Economy’s regulation 48/2013. By analysing the data from cash registers, the National Tax and Customs Administration’s (NAV) goal is to identify various trends and patterns of tax frauds. NAV may start investigations if sales data from online cash registers are very different from those declared earlier, when still traditional cash registers were used. For a 5-year period NAV has the right to conduct tax investigations retrospectively. If a retailer is found guilty, it will have to pay all unpaid taxes and it can also count on having to pay a fine and a late payment fee.