- Norway has fully implemented the European standard on e-invoicing, requiring all central and sub-central public authorities to receive and process electronic invoices (eInvoices) since April 2, 2019, using the EHF format and the Peppol eDelivery Network, which facilitates compliance and interoperability for cross-border transactions.
- The Norwegian Agency for Public and Financial Management (DFØ) oversees the eInvoicing framework, ensuring that both public authorities and suppliers submit and process eInvoices, while also maintaining a monitoring mechanism to track the volume of eInvoices received and submitted electronically.
- From 2024, all eInvoicing service providers must report transactions monthly, and there are ongoing digital reporting requirements for VAT, with businesses required to submit VAT returns electronically based on SAF-T codes, further enhancing tax compliance and streamlining processes within Norway’s public procurement system.
Source ec.europa.eu
