Article

E-invoicing in Norway

16 February 2023

Everything You Need to Know

While e-invoicing in Norway is mandatory B2G transactions, the private sector has yet to fully exploit the benefits of digitizing its payment processes. Unimaze brings you up to speed with Norway e-invoicing and what it means for B2B businesses to adopt it.

E-invoicing in Norway
E-invoicing in Norway

As an active player in the digital arena, Norway was one of the early adopters of e-invoicing, e-procurement, and e-ordering in Europe.

With 10,000+ public and private sector players exchanging over 3 million e-invoices, the Norwegian adoption of electronic invoicing is a story of success for standardization, regulatory and competitiveness achievements repeatable in other E.U countries.

While e-invoicing in Norway is mandatory B2G transactions, the private sector has yet to fully exploit the benefits of digitizing its payment processes.

Unimaze brings you up to speed with Norway e-invoicing and what it means for B2B businesses to adopt it.

E-Invoicing in Norway- A Quick Overview

E-Invoicing/CTC Model

  • B2G: Peppol
  • B2B: Post-Audit

Mandatory Infrastructure

  • B2G: Peppol
  • B2B: Not Applicable

Mandatory e-Invoice Format

  • B2G: Peppol BIS
  • B2B: Not Applicable

Issuing Mandate

  • B2G: Suppliers to All contracting Authorities
  • B2B: No Clear-cut Requirements

Receiving Mandate

  • B2G: All Contracting Authorities
  • B2B: The Buyer Has to Give Consent

Digital Signature

Not Required

Archiving Abroad

  • Movable Property: 5 years
  • Immovable Property: 10 years

Archiving Period

  • 5 Years
  • 15 years for the Petroleum Recovery and Pipelining Industry

E-Invoicing in Norway: The Timeline

Timeline of E-Invoicing in Norway.
Timeline of E-Invoicing in Norway.

2011

In 2011, Norwegian entities were mandated to receive electronic invoices from suppliers.

2012

In 2012, partners trading with Norwegian entities were mandated to send only structured e-invoices. The new requirement positioned Norway as one of Europe's early adopters of electronic invoicing before Directive 2014/55/EU.

2019

Norway passed the FOR-2019-04-01-444 regulation, mandating non-central public bodies to receive and process electronic invoices.

The law also required suppliers to non-central public bodies to send structured invoices only. In addition, these e-invoices must conform to the EU Norm using the Peppol BIS or EHF standard.

The requirement also affects all central government bodies issuing invoices.

2020

In 2020, the Norwegian authorities set up a system to monitor and track the implementation of e-invoicing in central and non-central public entities.

E-invoicing in Norway applies to all B2G transactions. The obligation affects all entities selling goods or services to the public sector, including businesses and individuals.

Despite the lack of mandatory policies, the adoption of e-invoicing in Norway is becoming widespread among B2B companies and private businesses.

Key Takeaways

Norwegian E-Invoicing Requirements at a Glance

While public administrators have the liberty to choose their own access points, they must:

  • Use EHF Billing 3.0 or Peppol BIS 3.0, the standard e-invoicing formats in Norway.
  • Register with ELMA, the Norwegian electronic invoicing platform.
  • Transmit invoices through ELMA, which then forwards them to the correct access point.
  • Archive invoices for 5 years.

Who Governs e-Invoicing and e-Procurement in Norway

Norway uses the ELMA platform to verify electronic invoices. The Norwegian government created the platform in partnership with private companies.

The Norwegian Directorate for Public Procurement (DnD) is in charge of the country’s electronic invoicing policy.

How Norwegian B2B Businesses Stand to Benefit by Adopting e-Invoicing

E-invoicing has become an increasingly popular solution in Norway. Key benefits of ditching paper invoices include:

  • Increased Compliance: While electronic invoicing in Norway isn't mandatory for B2B transactions, it provides businesses with a more secure and efficient way of processing payments while meeting the requirements of Norwegian tax law.
  • Improved Cash Flow: E-invoicing speeds up the invoicing and payment process, allowing businesses to get paid for goods and services more quickly and efficiently.
  • Enhanced Data Accuracy: E-invoicing eliminates the possibility of errors or inconsistencies in manual data entry. The benefit is greater accuracy and reliability for their financial data.
  • Increased Security: Electronic invoicing offers a secure platform for transmitting sensitive financial information, reducing the risk of fraud and unauthorized access to sensitive data.
  • Reduced Costs: E-invoicing eliminates the need for paper, printing, and postage costs, making it a more cost-effective solution for B2B businesses in Norway.
  • Improved Visibility and Traceability: E-invoices provide greater visibility into the payment process. As a result, businesses can track the status of invoices and payments in real-time, enabling them to manage their cash flow more effectively.

Increased Sustainability: By cutting the need for paper, e-invoicing helps reduce business operations' environmental impact and promote sustainability. Sustainability is becoming an increasingly essential responsibility for businesses globally.

Electronic invoicing offers a more efficient, secure, and cost-effective solution for B2B businesses in Norway and helps to ensure compliance with Norwegian tax law and financial regulations.

Key Takeaways

How to Send Electronic Invoices in Norway

The Norwegian electronic invoicing is anchored on Peppol Network and relies on the Peppol eDelivery Network and Peppol BIS 3.0. Businesses and companies looking to send and receive invoices need to connect to Peppol Network via an authorized access point provider like Unimaze.

Peppol e-invoicing is a four-part process broken down as follows:

1. Access Point: The parties sending and receiving invoices must connect to the Peppol network to exchange invoices via an access point provider.

2. Sender: To send an e-invoice, the sender must use a Peppol-compliant solution. Unimaze e-invoicing software integrates into your ERP without the need to upgrade your system.

ELMA, the Norwegian national Peppol Metadata Publisher (SMP), allows businesses in the country to connect to the Peppol network to verify they’re sending compliant e-invoices.

3. Recipient: Like the sender, the entity receiving e-invoices must use a Peppol-compliant software solution.

4. Paying the Invoice: The Peppol network allows businesses to pay invoices electronically, quickly, and efficiently.

How Unimaze Can Help

Unimaze is an authorized and Peppol-compliant access point provider out to help Norwegian businesses implement e-invoicing through the Peppol network.

We offer electronic invoicing solutions to streamline sending and receiving electronic invoices in Norway without changing or upgrading your accounting or ERP system.

Why Unimaze is the Best Access Point Provider in Norway

Unimaze is the #1 access point provider in Norway. Here’s why we’re the best choice.

You’ll Achieve Legal Compliance

Our electronic invoicing solutions fully comply with the latest data regulations and transfer standards.

We Support Digitization

We offer cutting-edge technology and solutions like the Unimaze Digitizer to help businesses streamline their invoicing process and automate accounts payable.

Customized Solution

Unimaze understands that e-invoicing needs vary from one business to another, so we offer individual solutions depending on your organization’s specific needs.

In addition, Unimaze’s e-invoicing software is flexible to support scalability as your business grows.

Guaranteed Security

Our solutions offer top-tier security to safeguard your financial data.

What Next?

To get started with electronic invoicing in Denmark, contact Unimaze or book a free consultation session with one of our e-invoicing specialists. We will assess your organization’s needs and provide a tailor-made solution for your business.

Electronic Invoices in Norway - FAQs

Is Digital Signature a Requirement for e-Invoices in Norway

No, a digital signature isn’t required for Norwegian e-invoices. Still, a digital signature provides authenticity and integrity to your invoice, ensuring it is trustable and isn’t tampered with.

What is EHF in Norway?

EHF (Electronic HandelsFormat) is the standard for electronic invoicing in Norway.

It is a standardized format for electronic invoices used by the public sector and private businesses in Norway for exchanging invoices electronically.

EHF invoices are mandatory for all public sector organizations in Norway and are also widely used in the private sector.

Is Norway Part of the EU For VAT Purposes?

No, Norway is not part of the European Union (EU) for Value Added Tax (VAT) purposes.

While the country is part of the European Economic Area (EEA), it isn't a member of the EU and, therefore, not subject to EU VAT rules and regulations.

Instead, Norway has its own VAT system and operates independently from the EU regarding VAT.

Norwegian businesses must comply with the country's VAT rules and regulations, including registering for VAT, charging the correct VAT rate on taxable supplies, and filing VAT returns with the Norwegian tax authorities.

Should I Charge VAT On Services to Norway?

The need to charge VAT on services to Norway depends on several factors, including your location and the nature of the services being provided.

If you’re operating outside of Norway, you may not be required to charge VAT on services you provide to Norwegian customers as long as they aren’t taxable in Norway.

However, if you are based in Norway, you will be required to charge VAT on services provided to customers in Norway, regardless of their location.

We recommend checking with the Norwegian tax authorities for guidance on your situation.

What is SAF-T Norway?

SAF-T (Standard Audit File for Tax) is a standard for the electronic reporting of financial and accounting data in Norway.

It was introduced by the Norwegian government to improve the efficiency of tax audits and to make it easier for businesses to comply with tax reporting requirements.

Under the SAF-T standard, businesses must electronically report financial and accounting data to the Norwegian tax authorities using a specific file format.

This file must include information such as sales and purchase invoices, bank statements, and ledger accounts. The data must be provided on time, typically on a quarterly or monthly basis, and must be accurate and complete.

Related content

Global e-invoicing regulations, essential for businesses participating in cross-border trade as it promotes operational efficiency and minimizes compliance risks.
18 August 2023 | Article

Global e-Invoicing and Compliance Map

24 April 2023 | Article

What is e-invoicing in Europe?

28 March 2023 | Article

E-Invoicing in Iceland