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Norway exploring mandatory e-invoicing and digital bookkeeping

vlag UK

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.

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KGT SAP add-ons for SAF-T, e-invoicing and MTD UK for VAT work as a standalone application within the SAP system and do not change existing customer SAP functionality or processes. It is fully configurable with a custom namespace /KGT.

KGT partnered up with SAP regarding 'SAP Advanced Compliance Reporting for SAP HANA'. The 'Advanced Compliance Reporting' (ACR) service enables you to configure, generate, analyze, and electronically submit statutory reports that contain indirect taxes, such as value-added tax.

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