Tax Authority
Skattetaten.
e-Invoicing in Norway
Characteristics of the electronic invoice in Norway
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.
Required Administrative Transactions
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.
Format
Invoices can be issued in the PEPPOL BIS 3.0 format or in the national EHF Billing 3.0 format.
Digital Signature
Not mandatory.
Archiving
5 years.
Tax Compliance requirements
Norwegian companies must send their accounting information through the Norwegian SAF-T.
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Related resources
Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
Related news about e-invoices in Norway
e-Invoicing in Scandinavia: Sweden, Finland, Norway and Denmark
Sweden, Finland, Norway and Denmark were among the first countries to incorporate e-Invoicing
One electronic invoicing solution. Multiple benefits.
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