Ministry of Finance launches 2025 evaluation into e-invoicing and digital bookkeeping
Skatteetaten, the Norwegian Tax Administration, is to review the options for the introduction of mandatory e-invoicing and digital bookkeeping. The Ministry of Finance has asked for initial proposals by June 2025. The Ministry is aiming to save local businesses over NOK 5billion per annum in efficiency gains.
Norway has already adopted the Standard Audit File for Tax for its VAT returns, but has been reluctant (so far!) to mandate e-invoicing because of a relatively low incidence of VAT fraud.
Peppol and EHF structured e-invoices
B2G e-invoicing was implemented in 2019. Norway has adopted two standard:
- EHF (Elektronisk Handelsformat) format based on UBL (Universal Business Language).
- both the Peppol BIS 3.0 standard and the Peppol eDelivery Network – particularly for cross-border transactions. There are around 70 different Peppol BIS compliant solutions used in the private sector.
Norway has fully implemented the European standard on eInvoicing, including the EN16931 standard
The move follows neighbouring Sweden e-invoicing review which undertook a similar review two years ago – although there has been no progress since then. The EU VAT in the Digital Age reforms which will impose B2B e-invoicing on intra-community supplies from July 2030.
