- Norway’s Ministry of Finance seeks public feedback on digital accounting and electronic invoicing plans starting 1 July 2025
- From 1 January 2028, businesses must issue electronic invoices
- From 1 January 2030, businesses must use digital accounting systems and receive e-invoices
- Norway supports e-invoicing in public sector transactions and follows EU standards
- Evolution of e-invoicing in Norway includes milestones in 2011, 2012, and 2019
- The Norwegian Tax Administration oversees e-invoicing and manages the ELMA registry
- E-invoicing is voluntary for B2B but widely used
- Norway uses the PEPPOL network and PEPPOL BIS 3.0 format for most invoices
- Public entities accept the EHF format
- E-invoices are submitted via ERP systems or approved service providers
- No electronic signature is required; invoices must be archived for 5 years, 15 years for oil and pipeline businesses
- Norway requires electronic VAT returns through SAF-T files since January 2022
- SAF-T files contain financial and cash data, aiding tax compliance and audits
- Standard VAT forms RF-0002 and RF-0004 are being replaced by SAF-T
- By 2024, Norway plans further electronic requirements
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
