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Ministry of Government Administration and Modernisation (KMD) The Norwegian Agency for Public and Financial Management (DFØ) Regulation on electronic invoicing in public procurement (FOR-2019-04-01-444), Established by the Ministry of Local Government and Modernization on 1 April 2019 Digitisation circular H-5/19 (Digitaliseringsrundskrivet), Official publication: 2019-12-20 Reference directory for IT standards in the public sector (“Referansekatalogen for IT-standarder i offentlig sektor”) YES Use of the extra year for compliance of non-central entities (by ) NO Receiving and processing: Central, regional and local public contracting authorities Submitting: Economic operators The European standard on eInvoicing is fully implemented Legacy format: EHF (Elektronisk Handelsformat)[1] Peppol eDelivery Network YES - Peppol BIS Billing 3.0 From 2011 onward, all central authorities are required to receive and process invoices electronically. In 2012, it became mandatory for the suppliers of central government entities to send invoices electronically, being compliant with the European standard on eInvoicing. According to FOR-2019-04-01-444, from 2 April 2019, it is mandatory for all public contracting authorities to receive and process eInvoices. Public entities’ suppliers are required to send eInvoices. Electronic Invoices must comply with Directive 2014/55/EU on public procurement using EHF/Peppol BIS Billing and the Peppol eDelivery network[1]. Additionally, the central government contracting authorities issuing invoices are mandated to offer to send EHF/Peppol BIS Billing 3.0 invoices to business recipients. Norway is dependent on both the Peppol BIS 3.0 standard and the Peppol eDelivery Network – particularly for cross-border transactions. Both economic operators and contracting authorities in Norway rely on Peppol Access Point (AP) service providers to achieve compliance with national regulations. These service providers offer solutions for creating, submitting, transmitting, receiving, and processing eInvoices. A list of eInvoicing service providers is publicly available. All transactions can be handled through a single provider. There is no need to establish new partner bilateral connections. In the public sector, the main eInvoicing management solutions are Unit4 /Agresso, VISMA, Basware (Contempus) and SAP. There are around 60 different Peppol BIS compliant solutions used in the private sector. Economic operators can submit eInvoices either by using their internal Enterprise Resource Planning (ERP) or accounting systems or by using approved eInvoicing solution providers. The Norwegian eProcurement infrastructure is built around the Peppol Business Interoperability Specifications (BIS) and the Peppol eDelivery Network. In addition to Peppol BIS document format, EHF (Elektronisk Handelsformat) format is also recognised by Norwegian public bodies. Both are based on UBL (Universal Business Language). The Norwegian Government Agency for Financial Management (DFØ) receives invoices on behalf of nearly 200 of the country's central government entities. The DFØ (Norwegian Agency for Public and Financial Management) authorises Norwegian-registered Access Points (AP) and operates the ELMA registry (a Peppol Service Metadata Publisher), with nearly 200,000 receivers, containing the identities and receiving capabilities of all Norwegian public entities and economic operators that communicate using the Peppol eDelivery Network. The eInvoicing process is mostly automated. Most public entities have an economic system that can handle Peppol invoices. The electronic follow-up systems (invoice flow systems) are used for the approval of the invoice before it is payed. While most of the payments are done electronically for all sub-central levels, the use of eOrder is still in its beginning. The use of Peppol has made the public administration more interested in the use of electronic solutions. The possibility to automate more processes by using eOrder, eCatalogue and eInvoice together is a goal for the public administration. No electronic signature is required for eInvoices and the archiving period amounts to 5 years, and 15 years for the petroleum recovery and pipelining industry[2]. As of 2 April 2019, it is compulsory for all contracting authorities, central and non-central public bodies, to be able to receive and process eInvoices. Likewise, public entities’ suppliers of such public entities are required to send eInvoices[1]. The eInvoicing strategy is Peppol-based. The non-domestic eInvoices are received through Peppol formats and network[3]. The latest statistics on invoices that are sent in the Norwegian market (B2B and B2G) are available on the DFØ website. The CIUS in place is the Peppol CIUS. There is no specific communication as the Peppol CIUS corresponds to the EN to be used. The target benefits of implementing eInvoicing at sub-central level is the cost and operational savings, the reduction of administrative burden and the contribution to process automation. Norway has fully implemented the European standard on eInvoicing. EHF is used exclusively between Norwegian organisations. Meanwhile the more popular Peppol BIS format is used for both cross-border and national transactions. From 2020, a monitoring system has been implemented with the aim of tracking the use of eInvoices with central and non-central bodies in Norway[3]. The monitoring strategy is in place at both central and sub-central levels. The available data are expressed in number of invoices that are submitted electronically. Norstella community offers the Oxalis open-source sample implementations for Peppol Access Points, which are widely used by solution providers across Europe. At the level of the government, payments are done electronically. The government is using ISO20022 with electronic payment (ePayment) via the Peppol network. Archiving electronically is possible in Norway. There is an ongoing study for developing an archiving solution for eInvoices via the Peppol network. There are Value Added Tax (VAT) digital reporting requirements in Norway. Norwegian businesses are required to submit VAT reports electronically to the Norwegian Tax Administration. Starting from January 2022, Norway requires VAT return based on standard SAF-T codes for companies to produce electronic SAF-T files for the purpose of submitting their accounting information[4]. This file must be readily available for the Norwegian tax authority, known as "Skatteetaten", upon request. The reporting is based on the SAF-T codes and the SAF-T standard that became mandatory from January 2020. The SAF-T format enables electronic reporting by allowing businesses to export data from their accounting books in XML format. The objective of this reporting format is to facilitate tax compliance, streamline control processes, and simplify external audits. This digital reporting is done through the Altinn portal, which is a common platform for electronic communication between businesses and public authorities in Norway[5]. In addition, the tax authorities have issued a discussion paper proposing that all sales and purchases shall be electronically reported on a transactional level by 2024[6]. [1] (Smith, 2021), [2] (Compliance updates – Norway, 2023), [3] (Anskaffelser.no, 2021), [4] (New digital VAT return from January 2022, 2021), [5] (Characteristics of the electronic invoice in Norway, 2023), [6] (The tax authorities propose new sales and purchase reporting as of 2024, 2021) Last updated:
May 26, 2023 11:22Responsible Legislation Transposed the Directive 2014/55/EU Mandatory for Standard(s) Platform Use of CIUS and/or Extensions Legislation
eInvoicing platform and eInvoicing management solutions
Approach for receiving and processing eInvoices
eInvoicing implementation in sub-central level contracting authorities
Status on the implementation of the European Standard on eInvoicing (EN)
Monitoring eInvoicing implementation
Additional information
Digital reporting requirements
Are you aware of further developments on eInvoicing B2G in this country? Contact us via email EC-DIGITAL-BUILDING-BLOCKS@ec.europa.eu.
You can also access the 2016, 2017, 2018, 2019, 2020 and 2021 Invoicing Country Sheets via the eInvoicing User Community.
NO VERIFICATION
Status | NO VERIFICATION |
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Reviewer | Jan Mærøe |
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