E-Invoicing in Norway

Who is obliged to use e‑Invoicing in Norway

For the B2G transactions, mandatory e-invoicing exists from 2019.

Despite the lack of mandatory policies, e-invoicing in private sector is being widely adopted by companies.

What is the required format of an e-invoice

Norway uses the PEPPOL network for B2G and B2B e-invoicing purposes.

Norwegian public entities accept both e-invoice formats: EHF Billing 3.0 (Elektronisk Handelsformat) and Peppol BIS 3.0.

How can we help

In order to be able to send and receive through PEPPOL , public administrations and their suppliers must be registered with ELMA (Elektronisk mottakaradresseregister). 

Both, economic operators and contracting authorities in Norway rely on Peppol Access Point (AP) service providers to achieve compliance with national regulations

Archiving requirements for e‑Invoicing in Norway

Storage period: 5+1 years

Invoices must be stored in such a way as to guarantee their integrity, authenticity,  readability and printability during the storage period, as well as be secured against loss, distortion, alteration etc.

Archiving e-documents abroad of Norway requires individual consent issued by Ministry of Finance.

Acts / Government sites

• eInvoicing in Norway (europa.eu)