E-Compliance Summary-Norway

Key Mandates, Country Technicality & Terms

Key Mandates

April 2, 2019


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
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).


Authority: Skatteetaten


Invoice:Peppol BIS XML / EHF Billing XML

Signature & Submission Method

No signature is required.


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.

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