E-invoicing requirements in Norway

Explore the latest electronic invoicing, reporting and archival requirements.

Regulations

Electronic invoicing requirements

Banqup Group has a compliant outbound solution. We are also an accredited Peppol Access Point.

Technical requirements

  • Platform - ELMA, reached via Peppol

  • Format - PEPPOL BIS

  • Archival period - Minimum 5 years

B2G mandates

  • Receiving - All public bodies

  • Issuing - All public bodies and their suppliers

B2B mandates

  • No existing mandates.

  • Norway is evaluating the implementation of mandatory B2B e-invoicing. The Ministry of Finance has initiated a study to assess the potential benefits and framework for such a mandate. The Directorate of Taxes is expected to present its findings by mid-June 2025