Electronic Invoicing and VAT & SAF-T Reporting in Norway

In recent years, Norway has made significant progress in the digitalization of its tax processes, introducing new obligations that impact both local and international businesses. Electronic invoicing (e-invoicing), the standard audit file for tax purposes (SAF-T), and real-time tax reporting have become key elements in ensuring transparency, preventing fraud, and simplifying tax compliance.

However, adapting to these requirements is not always straightforward. With constantly evolving regulations and specific technical demands, businesses need a clear understanding of the regulatory landscape to avoid risks and penalties.

In this article, we take a detailed look at Norway's current e-invoicing obligations, the scope of SAF-T, and the impact of digitalization on the relationship between businesses and the Norwegian Tax Administration.

B2G Sector (Business to Government)

In the B2G sector, electronic invoicing has been a common practice for over a decade. Since 2012, the government only accepts electronic invoices that comply with the European national standard. These invoices must be validated by the electronic invoicing system before being sent to the recipient.

To ensure regulatory compliance, electronic documents must be issued in the national EHF (Elektronisk Handelsformat)/PEPPOL BIS Billing 3.0 format, which aligns with European requirements. This system not only facilitates automation and efficiency in payment processes within the public sector but also reduces errors and processing times, promoting transparency and traceability of financial transactions between businesses and government agencies.

Moreover, the mandatory use of electronic invoicing in the public sector has served as a model for the private sector, encouraging digitalization and the adoption of international standards in document and financial management.

B2B Sector (Business to Business)

In the B2B sector, electronic invoicing is not mandatory in Norway, but its adoption is widespread.
The Norwegian Ministry of Finance has launched an evaluation to assess the potential implementation of mandatory electronic invoicing for businesses (B2B), digital accounting, and the requirements for electronic accounting systems. The Norwegian Tax Administration (Skatteetaten) has been tasked with investigating these requirements, and a report is expected by mid-June 2025 at the latest.

This initiative aims to improve efficiency, align with European Union standards, and potentially save businesses over 5 billion Norwegian kroner (NOK) per year by adopting a framework similar to Denmark's system.

Despite the lack of a legal mandate, many companies have chosen to integrate electronic invoicing into their processes due to its operational advantages, such as reducing paper usage, decreasing fraud and administrative errors, and optimizing accounting and tax management. Compatibility with European standards, such as PEPPOL BIS Billing 3.0, further facilitates interoperability with international business partners, strengthening the competitiveness of Norwegian companies in the global market.

In this context, while electronic invoicing remains voluntary in the B2B sector, the trend points to increasing adoption driven by strategic benefits and digital transformation in business.

Electronic Invoicing Model in Norway

Norway adopts the Peppol BIS 3.0 standard and the Peppol eDelivery network, especially for cross-border transactions. Both economic operators and contracting authorities in the country rely on Peppol Access Point (AP) service providers to ensure compliance with national regulations. This model allows all transactions to be managed through a single provider, eliminating the need to establish additional bilateral connections.

Economic operators can submit electronic invoices in two ways: through their own internal enterprise resource planning (ERP) or accounting systems, or by using authorized electronic invoicing solution providers. The Norwegian eProcurement infrastructure is built on the Peppol Business Interoperability Specifications (BIS) and the Peppol eDelivery Network, enabling standardized and secure communication between businesses and government entities.

In addition to the Peppol BIS document format, Norwegian public authorities also recognize the EHF (Elektronisk Handelsformat) format, which, like Peppol BIS, is based on the Universal Business Language (UBL) standard. This ensures smooth integration within public procurement systems and facilitates the automation of administrative processes, promoting efficiency and transparency in electronic transactions.

e-Reporting (MVA-melding) in Norway

In Norway, there are mandatory electronic reporting requirements for Value Added Tax (VAT). The VAT declaration (known as MVA-melding in Norway) is a periodic report that businesses must submit to the Norwegian Tax Administration (Skatteetaten) to declare VAT for a specific period.

It provides a summary of the VAT-related transactions of a business, showing both the VAT charged (on sales) and the VAT paid (on purchases).

The frequency of submission depends on the size and business volume of the company. Generally, businesses are required to file the declaration every two months or quarterly.

SAF-T Submission in Norway

The SAF-T file allows for the electronic submission of accounting data by exporting the information in XML format. It is a structured file format used for tax audits and compliance purposes. This file must be available at all times and submitted to the tax authorities when requested.
It includes detailed information about all transactions: sales, purchases, accounting journals, VAT records, among others.

What information must the SAF-T file contain?

Here are some of the data that the SAF-T file must include:

• Company information (master data).
• Account specification (general ledger).
• Customer specification (accounts receivable).
• Supplier specification (accounts payable).
• The company’s chart of accounts, with mapping to a standardized chart of accounts.
• The company’s VAT codes, along with their correspondence to standardized VAT codes.

EDICOM Solution for Electronic VAT Reporting and SAF-T in Norway

The EDICOM platform simplifies communication processes with tax authorities in multinational contexts. It is a multi-standard and multi-protocol solution that adapts to the leading ERP systems on the market.

The EDICOM platform maps structured data files into the required format. It then connects to the national Altinn platform to submit VAT declarations.

Regarding SAF-T, EDICOM is capable of generating the file with the necessary information in the structured format. If required on demand, the SAF-T file can be downloaded from the EDICOM platform and sent to the government’s Altinn portal with the appropriate credentials.

The data from the accounting books, as well as the final SAF-T XML files of the accounting and tax documents, are archived in our electronic storage system, eIDAS, for the period stipulated by law or until the client requests otherwise.