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Norwegen

See how InvoiceAgility handles e-Invoicing requirements

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Invoicing in Norway Highlights

Norway has enacted mandatory B2B e-invoicing through amendments to the Bookkeeping Act, approved by the Storting in June 2026: from January 1, 2027, sellers must issue a structured e-invoice whenever the buyer is registered in ELMA (Norway's national Peppol participant register, operated by Digdir) — if the buyer isn't registered, the seller may continue invoicing under the existing post-audit approach (PDF or other non-structured formats). The obligation to receive e-invoices, together with fully digital bookkeeping, follows from January 1, 2030. The standard VAT rate (MVA) is 25%, with reduced rates of 15% and 12%, administered by the Norwegian Tax Administration (Skatteetaten).

Requirements Snapshot

Tax Overview

  • Tax Type: VAT / MVA (Merverdiavgift)

  • Tax Authority: Norwegian Tax Administration (Skatteetaten)

  • Current tax rates: Standard rate: 25%, Reduced rates: 15% and 12%

  • Currency: Norwegian Krone (NOK)

Archival Overview

  • Legal archiving period: 5 years after year-end for primary documentation (invoices, accounts); 3.5 years for secondary documentation; e-invoices must be retained in their original structured format

  • Archive Location: No specific restriction identified beyond standard Bookkeeping Act accessibility requirements

e-Signature Overview

  • e-Signature required: Not required

Business-to-Business (B2B)

  • Model: 4-corner Peppol model (decentralized, post-audit — no continuous transaction control or real-time reporting to Skatteetaten). Discoverability runs through ELMA, the national Peppol/EHF address register operated by Digdir, which lists which businesses can receive structured e-invoices and via which access point

  • e-invoicing obligations: Where the buyer is not registered in ELMA (the alternative / post-audit path):

    • No structured e-invoice mandate applies — the seller may continue to issue traditional invoices (PDF, paper, etc.), with compliance enforced only through periodic VAT declarations and SAF-T Financial (v1.40, mandatory from January 1, 2027) submitted on request

    • Buyers become obligated to receive and process e-invoices, alongside fully digital bookkeeping, from January 1, 2030

  • B2B Invoicing Government Platform: None — no centralized clearance platform; ELMA is a discovery/registry layer, not an invoice-processing platform, and invoices still move directly between the parties' Peppol access points

  • Invoice issuance requirements: EHF 3.0-compliant structured e-invoice (Peppol BIS/UBL 2.1) where the buyer is ELMA-registered; otherwise no structured format is mandated

  • Invoice reception requirements: Businesses must be able to receive and process EHF/Peppol BIS-compliant structured e-invoices from January 1, 2030

Business-to-Government (B2G)

  • e-invoicing obligations: Mandatory since April 2, 2019

  • B2G Invoicing Government Platform: No separate centralized portal — public bodies receive invoices via their own Peppol access point on the Peppol network

  • Invoice issuance requirements: EHF-compliant via Peppol

  • Invoice reception requirements: EHF-compliant via Peppol

  • B2G Invoice Formats: EHF 3.0 (Peppol BIS, UBL 2.1-based)

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