Electronic Invoicing in Norway
Is e-invoicing mandatory in Norway ?
E-invoicing is mandatory for all public administrations and their suppliers in B2G transactions. For B2B transactions, e-invoicing is voluntary.
Who is affected?
All public entities in Norway and their suppliers must use e-invoicing. B2B companies may use e-invoicing on a voluntary basis.
Compliance requirements
Public sector suppliers must send e-invoices through the Peppol network using the required formats. For B2B, companies may use e-invoicing voluntarily under a post-audit model.
Want to learn more about e-Invoicing compliance?
Download our Global e-invoicing and Tax Compliance fact sheet here for more information.
Key Deadlines
- No upcoming deadlines.
Standards & Platforms
Platform
Norway uses the Peppol network via its local ELMA access point for e-invoicing in the public sector. ELMA is the national register of public sector recipients and their capabilities. Peppol and ELMA can also be used for B2B transactions when the recipient is registered as a receiver.
What formats are required in Norway?
The EHF format is commonly used between Norwegian organizations. Another common format is Peppol BIS, which is used for both national and cross-border transactions.
Archiving in Norway
What are the archiving requirements in Norway?
Invoices must be archived for five years after the end of the fiscal year. In the petroleum recovery and pipelining industry, the retention period is 15 years. Electronic archiving is allowed.
Legal invoice
For suppliers: A legal invoice is an e-invoice sent via the Peppol network using the required format (EHF/Peppol BIS) for B2G transactions.
For buyers: A legal invoice is an e-invoice received via Peppol in the correct format (EHF/Peppol BIS), as required by public sector standards.
Want to know more about Basware’s archiving services?
Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.
Key Actions
- Ensure compliance – All public sector suppliers must send e-invoices via Peppol. Invoices must be sent in EHF or Peppol BIS format, depending on the transaction type.
- Prepare for e-invoicing – Begin preparing your systems and processes for sending and receiving e-invoices.
- Archive properly – Store e-invoices electronically for 5 years (or 15 years in specific industries).
Norwegian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | - |
| B2B | Voluntary | - |
Supplier requirement: Norwegian B2G suppliers must issue e-invoices through the Peppol network using the EHF or Peppol BIS format. In B2B, e-invoicing is not mandatory, but Peppol is commonly used.
Buyer requirement: Norwegian public sector buyers must be able to receive and process e-invoices via Peppol in the required format (EHF or Peppol BIS). B2B buyers are not legally required to receive e-invoices.
Archiving requirement: Invoices must be stored electronically for at least five years after the end of the fiscal year. For the petroleum and pipeline industry, the retention period is 15 years.
