NAV's data provision obligation basically applies to businesses that accept cash or equivalent payment methods (e.g. bank card, SoftPOS, mobile payment) from customers.

According to the legislation, from 2023, bank card acceptance has become mandatory for all merchants using online cash registers. In parallel, NAV's data provision obligation also extends to card payment data.

Which payment transactions are covered? The obligation applies to both cash register and payment system transactions, regardless of the payment method. This includes bank card and mobile payment transactions carried out with physical POS terminals, software SoftPOS solutions and VPOS systems (online payment gateways). The aim is for NAV to receive this data from payment service providers in real time. This also includes transactions carried out through various payment applications or alternative payment providers (e.g. Quick), as the obligation is not related to the type of terminal, but to the payment event itself.

How often is data provided? Payment service providers (e.g. banks, fintech companies) automatically transmit transaction data to NAV at specified intervals, typically daily or hourly.