Invoicing compliance in Norway
← Back to main article
Timeline
Current and upcoming regulation for Norway.E-invoicing and reporting systems enforced to date
Existing systems enforced in Norway regarding e-invoicing and digital reporting.
Existing systems enforced in Norway regarding e-invoicing and digital reporting.
| System | Description | Invopop Coverage |
|---|---|---|
| PEPPOL BIS Billing 3.0 | Mandatory for all suppliers to the public sector | Yes |
| SAF-T Financial v1.30 | On-demand audit file for bookkeeping-obligated businesses | No |
| mva-meldingen | Digital VAT return via Altinn, aligned with SAF-T codes | No |
B2G e-invoicing mandatory for central government suppliers
Suppliers to central government agencies required to send invoices in EHF format via the PEPPOL network. Paper and PDF invoices may be rejected (Circular P-10/2012 FAD).
Suppliers to central government agencies required to send invoices in EHF format via the PEPPOL network. Paper and PDF invoices may be rejected (Circular P-10/2012 FAD).
B2G e-invoicing extended to the entire public sector
Regulation FOR-2019-04-01-444 entered into force. All public contracting authorities — central, regional, and municipal — must accept e-invoices. Suppliers must use PEPPOL BIS Billing 3.0 (EHF 3.0) via the PEPPOL network for procurement above NOK 100,000 (excl. VAT).
Regulation FOR-2019-04-01-444 entered into force. All public contracting authorities — central, regional, and municipal — must accept e-invoices. Suppliers must use PEPPOL BIS Billing 3.0 (EHF 3.0) via the PEPPOL network for procurement above NOK 100,000 (excl. VAT).
| System | Description | Invopop Coverage |
|---|---|---|
| PEPPOL BIS Billing 3.0 | Mandatory for all public sector suppliers | Yes |
SAF-T Financial mandatory
SAF-T Financial reporting becomes mandatory for all enterprises with a bookkeeping obligation that store accounting information electronically. Businesses with annual turnover below NOK 5 million are exempt unless their accounting data is already digital.
SAF-T Financial reporting becomes mandatory for all enterprises with a bookkeeping obligation that store accounting information electronically. Businesses with annual turnover below NOK 5 million are exempt unless their accounting data is already digital.
New digital VAT return (mva-meldingen)
The modernized VAT return replaces the old RF-0002 form. The new return has 30 reporting codes (vs. 19 previously), directly aligned with SAF-T standard tax codes, and must be submitted electronically via Altinn or ERP API.
The modernized VAT return replaces the old RF-0002 form. The new return has 30 reporting codes (vs. 19 previously), directly aligned with SAF-T standard tax codes, and must be submitted electronically via Altinn or ERP API.
SAF-T Financial v1.30 mandatory
Version 1.30 of SAF-T Financial becomes mandatory, introducing significant changes: removal of standard chart-of-accounts mapping (replaced by
Version 1.30 of SAF-T Financial becomes mandatory, introducing 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.Mandatory B2B e-invoice sending (proposed)
The Norwegian Ministry of Finance has proposed that all businesses with bookkeeping obligations must send e-invoices in PEPPOL BIS Billing 3.0 format to recipients registered in ELMA. Consultation closed 31 October 2025 — final legislative decision pending.
The Norwegian Ministry of Finance has proposed that all businesses with bookkeeping obligations must send e-invoices in PEPPOL BIS Billing 3.0 format to recipients registered in ELMA. Consultation closed 31 October 2025 — final legislative decision pending.
Mandatory B2B e-invoice receiving and digital bookkeeping (proposed)
All businesses with bookkeeping obligations would also be required to receive e-invoices and maintain digital bookkeeping systems. This aligns with the EU’s ViDA cross-border deadline, reflecting Norway’s deliberate alignment with European norms despite not being an EU member state.
All businesses with bookkeeping obligations would also be required to receive e-invoices and maintain digital bookkeeping systems. This aligns with the EU’s ViDA cross-border deadline, reflecting Norway’s deliberate alignment with European norms despite not being an EU member state.
VAT in the Digital Age (ViDA)
Norway is not directly bound by the EU’s VAT in the Digital Age (ViDA) initiative (formally adopted 11 March 2025), but as an EEA member the directive is likely to be deemed EEA-relevant and incorporated via Joint Committee decision. Norway’s proposed B2B mandate timeline is explicitly designed to align with ViDA’s 2030 cross-border deadline.
Norway is not directly bound by the EU’s VAT in the Digital Age (ViDA) initiative (formally adopted 11 March 2025), but as an EEA member the directive is likely to be deemed EEA-relevant and incorporated via Joint Committee decision. Norway’s proposed B2B mandate timeline is explicitly designed to align with ViDA’s 2030 cross-border deadline.