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Norway's e-invoicing regulation timeline

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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.

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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.

Peppol

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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.

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E-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.
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.

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Regulation

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.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.
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).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.
  • 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

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FAQ

Compliance questions Norway
Not yet. B2G has been mandatory since April 2019 — all suppliers to the public sector must invoice in Peppol BIS Billing 3.0 (EHF) format via the Peppol network. A formal B2B mandate has been proposed, targeting mandatory sending by 2028 and mandatory receiving by 2030, but it is not yet law.
Any entity with a Norwegian organization number from the Brønnøysund Register Centre (shown with an “MVA” suffix when VAT-registered). Participants are registered in ELMA, Norway’s national Peppol registry, through a certified Access Point such as Invopop.
Peppol
Mandatory dates vary by country. Belgium requires structured B2B e-invoicing — Peppol BIS by default — from January 2026. Germany is phasing in B2B e-invoicing between 2025 and 2028. France’s Factur-X via Peppol applies once the PA reform takes effect. Outside mandates, Peppol delivery is voluntary but increasingly expected for B2G and cross-border trade.
Yes. Every document exchanged on Peppol BIS uses a UBL or CII syntax that conforms to the EN16931 European e-invoicing standard, plus the relevant Peppol BIS specification. Invopop generates compliant XML automatically when you use the Peppol app.
Peppol is a federated network — anyone could otherwise register a Participant ID for a company they don’t represent. Proof of ownership ties the Participant ID to a verifiable contact at the company, which is what allows the registration to be published on the SML.
Requirements vary by Authority. In Belgium, for example, the supplier must provide a recent extract from the Banque-Carrefour des Entreprises (KBO/BCE) plus a signed mandate. Invopop walks the registering party through the local requirements during the registration wizard.
Yes — a Peppol BIS document delivered through a certified Access Point is treated as the legal e-invoice in any country that recognises Peppol. The signed UBL or CII XML is the authoritative record; archive it alongside any human-readable rendering you generate.
Retention is set by each country’s tax authority — typically 7 to 10 years in the EU. Invopop preserves the original XML and any generated PDF in the silo entry so you can satisfy local archival requirements wherever you operate.
More available in our Norway FAQ section

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