| Indirect tax | VAT (merverdiavgift, MVA), standard rate 25%Standard rate 25% with reduced rates for food, passenger transport and accommodation; registration is required once taxable turnover exceeds NOK 50,000 in 12 months. Norway is outside the EU VAT area, so EU intra-community rules and ViDA do not apply directly. |
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| E-invoicing | Phasing in · EHF (Peppol BIS 3.0) via the ELMA/Peppol networkE-invoicing in EHF via Peppol has long been mandatory for suppliers to the public sector, and under legislation approved in 2026 businesses must issue e-invoices to Peppol-registered business customers from 1 Jan 2027, with mandatory receipt and digital bookkeeping from 1 Jan 2030. Detailed technical regulations are due by mid-December 2026. |
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| Data protection | GDPR (via the EEA Agreement) implemented by the Personal Data Act (personopplysningsloven, 2018)GDPR applies in Norway through the EEA Agreement and is supervised by Datatilsynet, so EU-standard DPAs and EEA hosting satisfy most buyers. |
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| AI rules | As an EEA member Norway is preparing a national AI law to implement the EU AI Act, with the Norwegian Communications Authority (Nkom) expected to coordinate supervision; the EU timetable (including the Digital Omnibus delay of high-risk obligations to Dec 2027/Aug 2028) applies once incorporated into the EEA Agreement. |
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| Systems we migrate from or connect to | Tripletex, Fiken, PowerOffice Go, Visma eAccounting, Visma Business, Xledger, Uni MicroMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
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| Payment rails for web apps and SaaS | Vipps (Vipps MobilePay), BankAxept, AvtaleGiro, eFaktura, Klarna, Stripe |
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| Also worth knowing | Businesses keeping electronic accounts must be able to deliver a SAF-T Financial file to the Tax Administration on request, and cash register systems must meet the Cash Register Systems Act requirements. Peppol/EHF support will be a must-have for any ERP sold in Norway from 2027. |
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