Skip to main content

Norway's e-invoicing regulation timeline

View current and upcoming regulation →

​
Executive summary

Norway is Europe’s most mature PEPPOL adopter, with mandatory B2G e-invoicing since 2012 and a proposed B2B mandate targeting 2028. Though not an EU member, Norway voluntarily aligns with European digital standards — it uses PEPPOL BIS Billing 3.0 (based on EN 16931) as its national invoicing format and is actively positioning itself ahead of the EU’s ViDA timeline. PEPPOL BIS Billing 3.0 has been mandatory for all public sector suppliers since April 2019. Nearly 360,000 receivers are registered in ELMA, Norway’s national PEPPOL registry, and approximately 170 million invoice transactions are processed annually. SAF-T Financial has been mandatory since January 2020 for all enterprises with a bookkeeping obligation that store accounting information electronically. Version 1.30 became mandatory from January 2025. B2B e-invoicing is currently voluntary but a formal mandate has been proposed, with a consultation closed in October 2025. The proposal targets mandatory sending by 2028 and mandatory receiving by 2030.

​
Invoicing in Norway

Norway built its e-invoicing infrastructure on PEPPOL, of which it was a founding participant. The national EHF (Elektronisk HandelsFormat) standard has fully converged with PEPPOL BIS Billing 3.0 — EHF 3.0 is not a separate format but a rebranding of PEPPOL BIS. All public sector invoicing runs through the PEPPOL eDelivery Network via certified Access Points, with ELMA serving as the national PEPPOL SMP registry.
Norway mandates electronic invoicing for all public procurement transactions. Suppliers to the entire public sector must submit invoices in PEPPOL BIS Billing 3.0 format via the PEPPOL network.
ScopeB2G
FormatPEPPOL BIS Billing 3.0 (EHF 3.0)
Compliancee-invoicing
InfrastructurePEPPOL eDelivery Network via certified Access Points
ModelDecentralized (PEPPOL)
ThresholdApplies to public procurement above NOK 100,000 (excl. VAT)
Effective dateMandatory since 1 April 2019 (FOR-2019-04-01-444)
AgencyDFØ (Norwegian PEPPOL Authority) / Digdir
Invopop supportPEPPOL App
https://assets.invopop.com/apps/peppol/icon.svg

PEPPOL

Connect the app to send and receive invoices in Norway →
The B2B mandate is not yet law. A consultation closed on 31 October 2025 and final legislative decisions remain pending as of February 2026.
The Norwegian Ministry of Finance has launched a formal evaluation of mandatory B2B e-invoicing. The proposal, prepared by Skatteetaten, would require all businesses with bookkeeping obligations to send and receive invoices in PEPPOL BIS Billing 3.0 format via the PEPPOL network.
ScopeB2B
FormatPEPPOL BIS Billing 3.0
Proposed send date1 January 2028
Proposed receive date1 January 2030
ExemptionsSole proprietors without accounting obligations and turnover below NOK 50,000; bankruptcy estates; B2C, cash sales, and exports to foreign customers
AgencySkatteetaten

​
SAF-T

Norway’s SAF-T (Standard Audit File for Tax) framework has been mandatory since 1 January 2020 for all enterprises with a bookkeeping obligation that store accounting information electronically. SAF-T is submitted on-demand only — when requested by tax authorities during an audit — with no periodic filing requirement.
ScopeAll bookkeeping-obligated businesses (including foreign entities with a permanent establishment in Norway)
FormatSAF-T Financial (XML)
Current version1.30 (mandatory from 1 January 2025)
SubmissionOn-demand via Altinn portal or ERP API
Turnover exemptionAnnual turnover below NOK 5 million (unless accounting data is already digital)
Voucher exemptionFewer than 600 vouchers annually using spreadsheets
AgencySkatteetaten
Version 1.30 introduced significant changes: removal of standard chart-of-accounts mapping (replaced by GroupingCategory and GroupingCode), new balance account structures, new VAT presentation methods, and previously voluntary elements becoming mandatory. Version 1.20 remains valid for financial year 2024 and earlier.
A separate SAF-T component covering POS transaction data. Required for businesses subject to the Kassasystemloven (Cash Register Systems Act) — companies with bookkeeping obligations conducting cash sales above NOK 50,000 (excl. VAT) annually.

​
VAT reporting

Norway’s VAT return (mva-meldingen) was modernized on 1 January 2022, replacing the old RF-0002 form. The new return has 30 boxes (vs. the previous 19), aligned with SAF-T standard tax codes. All filing is mandatory electronic submission via Altinn or ERP API connections.
Standard frequencyBi-monthly (6 periods)
Annual filingAvailable for businesses with turnover below NOK 1 million
Primary industriesAnnually by default (agriculture, forestry, fisheries)
Foreign sellers (VOEC/VOES)Quarterly
SubmissionAltinn portal or ERP API
AgencySkatteetaten
Bi-monthly deadlines fall one month and ten days after each two-month period (e.g., January–February is due by April 10). Corrections must be submitted as full replacement returns rather than delta-only.

​
Regulation

Norwegian invoice content requirements derive from Bokføringsforskriften (Bookkeeping Regulations) § 5-1-1 and § 5-1-2 and the Merverdiavgiftsloven (VAT Act).Complete invoice
  • Sequential invoice number and documentation date
  • Seller’s name and organization number with “MVA” suffix if VAT-registered
  • Buyer identification (name plus address or organization number)
  • Detailed description of goods or services
  • Time and place of delivery
  • Quantity and unit price
  • VAT rate and amount in NOK (even when invoicing in foreign currency)
  • Total amount including VAT
  • Payment due date
  • Items at different VAT rates must appear on separate lines
  • Limited liability companies (AS) and public limited companies (ASA) must include the word “Foretaksregisteret” — including on international invoices
  • For reverse-charge supplies, the invoice must indicate the mechanism applies
Simplified invoicePermitted when the total consideration is less than NOK 50,000 including VAT. Requires only:
  • Seller details (name, address, MVA number)
  • Description of goods or services
  • Total consideration with VAT amount
Norway applies its own VAT legislation — the Merverdiavgiftsloven (Value Added Tax Act 2009). The VAT registration threshold is NOK 50,000 in taxable turnover within 12 months (NOK 140,000 for charitable organizations).
RatePercentageApplication
Standard25%Most goods and services
Reduced (food)15%Foodstuffs (excl. alcohol, tobacco); water/wastewater services (from 1 July 2025)
Reduced (services)12%Passenger transport, hotel accommodation, cinema, museums, amusement parks, sporting events, public broadcasting
Special (marine)11.11%Wild marine resources — introduced 1 January 2025
Zero rate0%Exports, international transport, newspapers (print/digital), books, electric vehicles (up to NOK 500,000 until 2026)
Territorial notes: Svalbard and Jan Mayen are VAT-free and fall outside the Norwegian VAT area. Exports from mainland Norway to Svalbard are zero-rated. Norwegian businesses purchasing taxable services from these territories must apply the reverse-charge mechanism.
Under Bokføringsloven (Bookkeeping Act) § 13:
  • 5 years after the end of the financial year for primary documentation (invoices, vouchers, ledgers, mandatory financial reporting specifications)
  • 3.5 years for secondary documentation (supporting specifications)
  • 10 years for construction and engineering project accounts and certain banking records
Records must generally be stored in Norway. Electronic records may be stored in another EEA country, the UK, or Switzerland if Skatteetaten is notified in writing (Bokføringsforskriften § 7-5). All archived material must remain readable, printable, secured against alteration, and available to control authorities throughout the retention period.
DateMilestone
1 July 2012Suppliers to central government must send EHF e-invoices
1 July 2014EHF 2.0 mandatory
2017Kassasystemloven (Cash Register Systems Act) enters force
1 April 2019All public sector must accept e-invoices; PEPPOL BIS Billing 3.0 mandatory (FOR-2019-04-01-444)
1 January 2020SAF-T Financial mandatory; EHF 2.0 fully deprecated
15 February 2021Legacy PEPPOL ICD “9908” removed; “0192” standard
1 January 2022New digital VAT return (mva-meldingen) replaces RF-0002
1 January 2025SAF-T Financial v1.30 mandatory; 11.11% marine VAT rate introduced
1 July 2025B2B e-invoicing consultation published
1 January 2028Proposed: Mandatory B2B e-invoice sending
1 January 2030Proposed: Mandatory B2B e-invoice receiving and digital bookkeeping
  • ELMA registry — search for Norwegian PEPPOL receivers
  • anskaffelser.no — public procurement guidance and EHF specifications
  • Skatteetaten VAT — Norwegian Tax Administration VAT guidance
  • Altinn — electronic filing portal for VAT returns and SAF-T

Participate in our community

Ask and answer questions about Norway’s regulation →