E-Compliance Summary-Norway

Key Mandates, Country Technicality & Terms

Key Mandates

April 2, 2019

Invoicing(B2G)

All B2G transactions(Public Procurement) are mandated for Public Entities to submit the required invoices electronically to the Authority.

April 2, 2019

January 1, 2020

Norwegian SAF-T

Norwegian tax authority mandated SAF-T reporting for taxpayers that exceed 5 million NOK turnover.

January 1, 2020

ELMA Activitation

Norwegian tax authority mandated companies and public sectors toregister in the ELMA system to send and receive the invoices.

January 1, 2020

Country Technicality & Terms

Scope & Invoicing Model

E-Invoicing: B2G transactions & Post-Audit
SAF-T: Transactional Data(mainly dividend into accounting records and master data).

Platforms

Authority: Skatteetaten

Formats

Invoice:Peppol BIS XML / EHF Billing XML
SAF-T: XML

Signature & Submission Method

No signature is required.

Archiving

Mandatory for 5 years(Invoice).

Key Notes

* SAF-T reporting is currently on request(Taxpayers must display their SAFT report in case the authority requests it.

*ELMA is the name of the platform acting as a metadata publisher in the Norwegian network to exchange EHF formatted invoices.