Norway
Peppol BIS Billing 3.0
The EN 16931-aligned UBL and CII profile carried over the Peppol network. Invopop generates Peppol BIS 3.0 from a single GOBL source and delivers it to the recipient's Access Point, converting any inbound documents back to GOBL.
EN 16931 aligned
Every document is validated against the EN 16931 core standard and local Peppol BIS 3.0 CIUS rules before it reaches the network.
UBL 3.0 syntax
Generated as Peppol BIS Billing UBL accepted by every Access Point on the network.
Single GOBL source
The same input drives BIS 3.0 alongside any other downstream format you need.
Network-ready
Pairs with the Peppol app for transmission, participant lookup, and inbound receipt.
The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.
Every field, every format
PDFs include every field the destination country requires, automatically.
Localized in 10+ languages
Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
Built-in email delivery
Invoices are emailed directly to clients from Invopop's domain or your own.
Invoices, credit notes and more
Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
Customisable templates
Templates support logo configuration, standard page layouts, and per-locale formatting.
Built on GOBL
Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.
E-invoicing
B2G
Mandatory- Format
- Peppol BIS Billing 3.0 (EHF 3.0)
- Infrastructure
- Peppol eDelivery Network via certified Access Points
- Model
- Peppol
- Scope and deadline
- Mandatory since 1 April 2019; public procurement above NOK 100,000 excl. VAT
B2B
Voluntary- Format
- Peppol BIS Billing 3.0
- Model
- Peppol
- Scope and deadline
- Proposed: send 1 Jan 2028, receive 1 Jan 2030 — not yet law
B2C
Not requiredE-reporting
Periodic reporting
Mandatory- Format
- SAF-T Financial 1.30 (XML)
- Infrastructure
- Altinn portal or ERP API
- Scope and deadline
- Mandatory since 1 January 2020; on-demand only, no periodic filing
More info
Country details
- Tax authority
- Skatteetaten (Norwegian Tax Administration)
- Archiving period
- 5 years from financial year end; 3.5 years secondary documentation; 10 years construction project accounts
- E-signature
- Not required
- Regulation
-
- FOR-2019-04-01-444 · B2G e-invoicing regulation
- Bokføringsforskriften § 5-1-1, § 5-1-2 · Invoice content
- Bokføringsforskriften § 7-5 · Storage abroad
- Bokføringsloven § 13 · Archival retention
- Merverdiavgiftsloven (2009) · Norwegian VAT Act
- Kassasystemloven · Cash Register Systems Act
B2G e-invoicing mandatory
Public procurement above NOK 100,000 excluding VAT requires Peppol BIS Billing 3.0 (EHF 3.0).
SAF-T mandatory
SAF-T Financial became mandatory, supplied on demand during audits rather than filed periodically.
VAT return modernised
The mva-meldingen VAT return was modernised to 30 boxes, replacing form RF-0002.
SAF-T Financial 1.30
Version 1.30 of the SAF-T Financial schema became mandatory.
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.
| 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. 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. 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.