Between 2011 and 2015, the use of e-invoicing was introduced in Norway at all levels of public administration. B2G e-invoicing ready to receive since 2011 and ready to send since 2012. 45 productive PEPPOL access points and more than 121,000 PEPPOL recipients have been installed in Norway so far, processing over 8 million transactions per month.
The country-specific formats used are EHF and PEPPOL BIS. This means that all public administrations must be able to receive both formats. Companies that accept EHF e-invoices must be registered with Elma for this purpose. Therefore, electronic invoices have been used in all levels of public administration since 2015.
Last year, on April 1, 2019, EHF invoices and credit notes were replaced by version 3.0. Since January 2020, the obligation to issue SAF-T has been introduced for companies with sales of more than NOK 5 million. However, the SAF-T only has to be made available upon request, e.g. in the course of a tax audit. The scope of the SAF-T data is to be continuously expanded. At the beginning, only the query of accounting information is necessary, in particular details of the service provider, service recipient and VAT number.