E-invoicing in
Norway

On this page you will learn more on e-invoicing in Norway. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.

Legislation:

2011: All central authorities are required to receive and process invoices electronically.

2012: Suppliers of central government entities are required to send invoices electronically. 

April 2019: Directive 2014/55/EU transposed: all public entities must be able to receive and process electronic invoices in accordance with the European Standard on e-invoicing (EN-16931).

2020: Companies and public administrations must be registered in the ELMA registry (a Peppol Service Metadata Publisher) in order to be able to send and receive electronic invoices.

January 2022: New electronic tax reporting in place for all companies (national and foreign) with a revenue of 50,000 NOK (€4,975) during the last fiscal year.

Format

Peppol BIS V3, EHF 3.0

Mandatory to send?

  • B2G: Yes
  • B2B: No

Network

PEPPOL

Mandatory to Receive?

  • B2G: Yes
  • B2B: No

(Tax) Authority

Skattetaten

eSignature

Not required

CTC Model

n/a

Supported by Storecove

Yes