|Status - B2G
|Status - B2B
|Status - B2C
|EHF 3.0, Peppol BIS
In Norway, e-invoicing has become a significant part of business transactions, particularly in the realm of Business-to-Government (B2G) interactions. Since 2009, it has been mandatory for B2G e-invoicing, ensuring streamlined processes and enhanced efficiency. Notably, in 2019, this obligation was extended to include all suppliers, further emphasizing the importance of embracing electronic invoicing practices.
The PEPPOL standard has played a pivotal role in Norway's e-invoicing landscape, enabling seamless communication between the public sector and businesses engaged in Business-to-Business (B2B) transactions. Although B2B e-invoicing has been possible since 2017, it is essential to note that it is currently not mandatory. Instead, Norway employs the post-audit model for B2B e-invoicing, where mandatory reporting is typically implemented only at the request of the tax authorities, usually before a tax audit.