Modèle de facturation électronique :
  • B2G: Peppol
  • B2B: Post-Audit
Format de fichier obligatoire :
  • B2G: Peppol BIS
  • B2B: N/A
Obligations B2G :
  • Peppol
Exigences en matière d’archivage 
  • 5 Years
  • 15 Years for the petroleum recovery and pipelining industry
Signature électronique :
  • Pas obligatoire

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

05.27.22

  • Mises à jour des pays
Co-operation with the EU to reduce VAT fraud Last month we communicated how countries in Europe, specifically the Benelux countries, were embarking on joint ventures with the aim of reducing VAT fraud. The European Commission aims to establish a similar incentive with Norway, with the same underlying objective- to reduce the VAT gap. This is a unique development- it is the first ‘alliance’ of its kind with a non-EU country. As part of the agreement, tax authorities in both the EU and in Norway can share tax information and partake in activities to help fight VAT fraud similar to those outlined in the EU. A recommendation from the European Commission plans to extend this joint initiative yet further, proposing new methods to further reinforce barriers against VAT fraud. Reduction of the VAT gap is the primary objective of e-invoicing mandates, which are expected to be implemented with increasing frequency in the coming years in Europe. By extension, we can envisage the European Commission, and countries of their own initiative, to instigate measures to further reduce the VAT gap in a streamlined and efficient manner.

04.28.22

  • Informations sur le taux de TVA/G(S)ST
VAT exemption extended for electronic news services The Norwegian Ministry of Finance has extended the VAT exemption applied to electronic news services until 2028, via press release No.14/22. This exemption was first introduced in 2016 and provided parity between news relayed on paper and electronically. It is hoped that the extension will serve to increase consumer appetite for news and current affairs.

07.04.21

  • Mises à jour des pays
New VAT return as of 1 January 2022

The Tax Authorities have announced that a new VAT return will be introduced that will replace the current, manual VAT return, effective 1st January 2022. The new VAT return will be based on the SAF-T codes and will include approximately 30 boxes as opposed to the 19 boxes in the current VAT return. The Norwegian Tax authorities aim for a direct transfer from the company’s accounting system to altinn. It will however still be possible to fill out and submit the VAT return manually as per the current process.

06.03.21

  • Informations sur le taux de TVA/G(S)ST
Proposed extension of 6% COVID reduced VAT rate to 30 September 2021

The Norwegian government has proposed to extend the temporary 6% reduced VAT rate for transportation, lodging, etc, until September 30, 2021 in the revised national budget. Originally, the reduced rate was to last until the end of June 2021. However, this decision is yet to be formally approved.

10.29.20

  • Informations sur le taux de TVA/G(S)ST
Norvège : extension du taux réduit de TVA

La Norvège a prolongé le taux réduit de TVA de 6 % au-delà du 31 octobre. Une nouvelle date n'a pas encore été fixée pour la fin de cette période.

01.01.17

  • Informations sur le mandat fiscal
La Norvège met en œuvre l’article 55 de la directive TVA européenne

L’article 55 de la directive TVA de l’Union européenne (UE) oblige tous les pouvoirs publics européens à recevoir leurs factures électroniquement, ou à avoir identifié un processus qui permettra le traitement de ces factures, d’ici le 27 novembre 2018.

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