The Norwegian Tax Administration, known as Skatteetaten, is set to explore the possibilities of implementing mandatory e-invoicing and digital bookkeeping.
The Ministry of Finance has requested preliminary proposals by June 2025 and is currently inclined toward Denmark's e-invoicing and bookkeeping system. The Ministry aims to achieve annual efficiency savings exceeding NOK 5 billion for local businesses.
While Norway has already embraced the Standard Audit File for Tax concerning VAT returns, it has hesitated to enforce e-invoicing due to the comparatively low occurrence of VAT fraud.
Norway has led the implementation of e-invoicing, especially in its public sector. Since 2012, it has been mandatory for suppliers to public administrations to issue electronic invoices. The country employs the PEPPOL framework, which enables standardized electronic document exchanges internationally. E-invoicing is compulsory for public institutions in Norway, and PEPPOL is strongly encouraged.
Building on its established digital infrastructure, Norway is contemplating the expansion of mandatory e-invoicing requirements to include a wider array of transactions. Currently, e-invoicing is obligatory for Business-to-Government (B2G) transactions. As of April 1, 2019, all public entities must accept and process electronic invoices. This initiative aligns with global trends, as many countries use e-invoicing to improve tax compliance and reduce fraud.
Norway’s initiative to explore mandatory e-invoicing underscores its dedication to modernizing financial operations and improving tax compliance. Businesses operating in the country should remain vigilant regarding these changes and be prepared to adjust to the evolving invoicing environment.
How Can KGT Support You?
KGT has created an SAP-integrated e-invoicing add-on solution for Norway, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched a Norwegan e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Norwegan e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is a SAP partner for PE services and SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
