E-invoicing in Norway (B2G E-invoices)

E-invoicing, also known as electronic invoicing, involves the electronic transmission of invoices rather than relying on conventional paper-based techniques. This invoice process provides a range of advantages, such as increased effectiveness, decreased expenses, and the elimination of errors.

E-invoicing in Norway began in 2011 when public entities had to receive and process e-invoices. This expanded in 2019 when public procurement suppliers had to issue e-invoices to government entities and thus became one of the most advanced countries for e-invoicing in Scandinavia.

Norwegian implementation timeline

• 2011: Mandatory capability to receive and process e-invoices for public procurement

• 2019: Mandatory B2G e-invoice issuance for public procurement according to EN 16931

• 2020: All companies and public administrations must register on the ELMA registry

E-invoicing regulations in Norway

Format

Elektronisk Handelsformat (EHF) and Peppol BIS are two e-document formats which can be used to sent e-invoices to the Norwegian public sector.

EHF is used only to send e-invoices within Norway.

Peppol BIS is used for cross-border transactions as well as some national transactions and is the most popular format for sending e-invoices.

Authentification

A digital signature is not mandatory for e-invoicing compliance in Norway.

Archive

An electronic invoice must be stored for at least 5 years.

Fiscalization

There is no real-time hardware or technical requirement for fiscalization in Norway, but a mandatory software solution implementation through POS systems since 2017. Information through the POS system must be submitted to Skatteetaten, or the Norwegian Tax Authority for approval.

Elektronisk Mottakaradresseregister (ELMA)

Registration on the ELMA is a prerequisite for both businesses and government entities to engage in the exchange of electronic invoices, specifically EHF invoices. ELMA serves as the designated Service Metadata Publisher (SMP) within Norway's Peppol network.

Peppol network

Peppol (Pan-European Public Procurement Online) serves as a network framework that streamlines the electronic exchange of documents, mainly focusing on e-invoicing, connecting businesses and government bodies. It functions based on established standardized specifications and protocols, ensuring smooth and secure interaction among participants via a 4-corner model.

Businesses are able to connect to it through Peppol Access Points (AP), such as DDD Invoices. A certified AP simplifies sending e-invoices between organizations by acting as a bridge between different systems. It converts the sender's e-invoice into a Peppol BIS billing 3.0 format that the recipient's system can interpret. This is currently the only way to send a compliant e-invoice to the Norwegian government.

DDD Invoices: a certified Peppol Access Point provider

Want to connect to Peppol to achieve e-invoicing compliance and don't know how? Here are the benefits of choosing DDD Invoices as your Peppol Access Point:

• Unlock the ability to send and receive e-documents worldwide, without worrying about local compliance issues. Through our API, we automatically fill in your invoice data and send the invoice to the proper authorities, letting you focus on your core business processes and we manage the bureaucracy.

• Seamlessly integrate into your current invoicing system, ERP or CRM in as little as one day. Enjoy an error-free and automated invoicing process through our secure and reliable service.

FAQs about e-invoicing in Norway