Norway has taken significant steps toward digitising invoicing processes, particularly in the public sector. Since 2019, e-invoicing has been mandatory for public sector transactions, and businesses are increasingly adopting digital solutions for efficiency and compliance. This guide outlines the key e-invoicing requirements in Norway, covering public sector mandates, private sector adoption, and compliance considerations.

Mandatory e-invoicing for public transactions
E-invoicing standards and networks
Voluntary adoption for private sector (B2B) transactions
Voluntary adoption for consumer invoicing (B2C)
Tax and compliance considerations
Conclusion

Mandatory e-invoicing for public sector transactions 

Norway has been at the forefront of digitalising invoicing processes. As of April 1, 2019, it became mandatory for all suppliers to public sector entities – encompassing government agencies, municipalities, and regions – to issue electronic invoices. These e-invoices must adhere to the European Standard EN 16931 and be transmitted via the Peppol eDelivery network, utilising formats such as Elektronisk Handelsformat (EHF) or Peppol BIS Billing 3.0. 

E-invoicing standards and networks

Norway predominantly employs two e-invoicing formats:​ EHF (Elektronisk Handelsformat) and Peppol BIS Billing 3.0. EHF is a national standard based on the Universal Business Language (UBL), primarily used for domestic transactions, whereas Peppol BIS Billing 3.0 is an international standard facilitating both domestic and cross-border transactions.​

The Peppol network serves as the primary infrastructure for electronic invoicing and procurement in Norway. To ensure proper routing and receipt of e-invoices, businesses must register in the Elektronisk Mottakeradresseregister (ELMA), the national directory for EHF recipients. ​

Voluntary adoption for private sector (B2B) transactions

While e-invoicing is not mandatory for B2B transactions, many businesses have embraced it due to cost savings, automation benefits, and compliance readiness. Companies in Norway commonly use EHF and Peppol BIS formats, which ensure seamless transactions and compatibility with public and private sector requirements.

Voluntary adoption for consumer invoicing (B2C) 

E-invoicing for consumer invoicing is a popular option due to its efficiency and accuracy but also because of the implementation of the Yes to All registry. Consumers can receive electronic invoices through their online banking services or mobile payment applications.

Norway has implemented the 'Yes to All' register ('Ja takk til alle - Alltid eFaktura'), which allows consumers to express their preference to receive all invoices as electronic invoices. By opting into this register via their online banking services, consumers provide a one-time consent to receive future invoices from participating companies as e-invoices without needing to approve each one individually.

VAT and compliance considerations

E-invoices in Norway must comply with Norwegian VAT regulations and include all mandatory details, such as VAT numbers and invoice reference numbers. Businesses are required to store invoices for five years in accordance with Norwegian bookkeeping laws.

Altinn is Norway's central portal for digital reporting to public authorities. While Peppol is used for e-invoice transmission, Altinn handles related reporting and other business communications.

Norwegian businesses are mandated to submit VAT reports electronically to the Norwegian Tax Administration. Since January 2022, companies have been required to produce electronic Standard Audit File for Tax (SAF-T) files for submitting accounting information. This digital reporting is conducted through the Altinn portal, reinforcing Norway's commitment to enhancing efficiency, transparency, and interoperability in public procurement and business transactions.

To remain compliant, businesses should ensure their e-invoicing solutions adhere to Peppol standards and Norwegian tax laws.

Conclusion

In summary, Norway's e-invoicing framework is well-established for public sector transactions and is progressively extending into the private sector. Businesses are encouraged to adopt e-invoicing practices to enhance operational efficiency and prepare for potential future mandates.​

If you want to hear more about Maventa’s e-invoicing solutions, please don’t hesitate to contact us.