The electronic invoice in Norway is only mandatory in the public sector for public administrations and their suppliers. Although it is not mandatory in the private sector its use is widespread.
Companies and public administrations must be registered in the ELMA platform to send and receive electronic invoices. ELMA acts as the SMP in the PEPPOL network in Norway.
Invoices can be issued in the PEPPOL BIS 3.0 format or in the national EHF Billing 3.0 format.
Norwegian companies must send their accounting information through the Norewgian SAF-T.