Digital reporting requirements

B2G: Peppol

B2B: Post-audit

Obligatory

B2G: Mandatory

B2B: Voluntary

Authority

Skattetaten

Platform

B2G: Peppol

B2B: N/A

Format

B2G: Peppol BIS

B2B: N/A

Storage time

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: 10 years

Reporting

This country does not require reporting.

Upcoming legislative changes

For the time being, no legislative changes are foreseen.

Links of Interest

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