Invoicing compliance in Norway
← Back to main article
Timeline
Current and upcoming regulation for Norway.Current mandatory requirements in force
Norway currently enforces mandatory B2G e-invoicing through PEPPOL, SAF-T Financial v1.30 for bookkeeping-obligated businesses with electronic accounting data, and digital VAT return filing through mva-meldingen.
Norway currently enforces mandatory B2G e-invoicing through PEPPOL, SAF-T Financial v1.30 for bookkeeping-obligated businesses with electronic accounting data, and digital VAT return filing through mva-meldingen.
| System | Description | Invopop Coverage |
|---|---|---|
| PEPPOL BIS Billing 3.0 | Mandatory for all suppliers to the public sector | Yes |
| SAF-T Financial v1.30 | Mandatory audit file format for bookkeeping-obligated businesses with electronic accounting data | No |
| mva-meldingen | Mandatory digital VAT return via Altinn, aligned with SAF-T tax codes | No |
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.
This date is proposed, not yet confirmed in law.
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.
This date is proposed, not yet confirmed in law.
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.