Regulatory updates - Norway

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 Government authorities

– B2B: no explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

– All primary bookkeeping materials: 5 years

– All secondary bookkeeping materials: 3.5 years

– Movable property: 5 years

– Immovable property: 10 years

– Petroleum recovery and pipelining industry: 15 years

– Other than regular invoices or invoices related to immovable property: 10years

Archiving Abroad:

Allowed under conditions