# Norway — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Norway.

Country: Norway
ISO 3166-1 alpha-2: NO
Region: Europe
Currency: NOK
Invopop coverage: Covered — available in production
Tax authority: Skatteetaten (Norwegian Tax Administration)
Tax authority website: https://www.skatteetaten.no
Archiving period: 5 years from financial year end; 3.5 years secondary documentation; 10 years construction project accounts
E-signature requirement: not_required
Last updated: 2026-08-19 10:26:11

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | Peppol BIS Billing 3.0 (EHF 3.0) | Peppol eDelivery Network via certified Access Points | Peppol | — | Mandatory since 1 April 2019; public procurement above NOK 100,000 excl. VAT |
| B2B | Voluntary | Peppol BIS Billing 3.0 | — | Peppol | — | Proposed: send 1 Jan 2028, receive 1 Jan 2030 — not yet law |
| B2C | Not required | — | — | — | — | — |
| E-Reporting | Mandatory | SAF-T Financial 1.30 (XML) | Altinn portal or ERP API | — | — | Mandatory since 1 January 2020; on-demand only, no periodic filing |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### 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.

Docs: https://docs.invopop.com/apps/peppol

### PDF

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.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 1 APR 2019 — B2G e-invoicing mandatory

Public procurement above NOK 100,000 excluding VAT requires Peppol BIS Billing 3.0 (EHF 3.0).

### 1 JAN 2020 — SAF-T mandatory

SAF-T Financial became mandatory, supplied on demand during audits rather than filed periodically.

### 1 JAN 2022 — VAT return modernised

The mva-meldingen VAT return was modernised to 30 boxes, replacing form RF-0002.

### 1 JAN 2025 — SAF-T Financial 1.30

Version 1.30 of the SAF-T Financial schema became mandatory.

### NOW — 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 | Invopop support | Notes |
|---|---|---|
| PEPPOL BIS Billing 3.0 | supported | Mandatory for all suppliers to the public sector |
| SAF-T Financial v1.30 | not supported | Mandatory audit file format for bookkeeping-obligated businesses with electronic accounting data |
| mva-meldingen | not supported | Mandatory digital VAT return via Altinn, aligned with SAF-T tax codes |

### 1 JAN 2028 — 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.

### 1 JAN 2030 — 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.

### FUTURE (TBD) — 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.

## Regulations

- 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)

## Integrations

- Peppol BIS 3 0

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## Source

- Canonical page (human): https://www.invopop.com/coverage/norway
- This document (markdown): https://www.invopop.com/coverage/norway.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/norway