Regulatory updates - Norway
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

15 February 2021
Norway temporarily decreases the reduced VAT rate from 12% to 6% due to the Coronavirus outbreak
The coronavirus situation has caused the Norwegian government to lower the reduced VAT rate to 6%. Previously the reduced VAT rate was 12%.
Country Specifications
E-Invoicing/CTC Model:
– B2G: Peppol
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G: Peppol
– B2B: N/A
Mandatory Format:
– B2G: Peppol BIS
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to all contracting authorities
– B2B: no explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– 5 years
– 15 years for the petroleum recovery and pipelining industry
Archiving Abroad:
Allowed under conditions

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