In Norway, if you are obligated to adhere to bookkeeping requirements, you must preserve accounting documents in compliance with the applicable bookkeeping regulations. There are no specifications regarding the required format for storing these documents, allowing you the flexibility to store vouchers either in paper or electronic formats.

Electronic retention

Based on section 13 of the Bookkeeping Act, accounting documents such as invoices and receipts can be stored electronically. You must however make backup copies of the documents. Once the document is digitised and a backup copy is made, the original paper version can be discarded. Additionally, it is important that the documents can still be printed on paper upon request.

Retention abroad

Storing electronic accounting documents in Denmark, Finland, Iceland or Sweden, you need to inform the Norwegian Tax Administration. Applying for permission is not necessary. The documents need to be electronically accessible and printable in Norway at any point within the retention period. If the accounting documents are in paper form, they must be stored physically in Norway.

If you want to store accounting documents electronically outside the Nordic countries, you must apply to the Norwegian Tax Administration for special permission. These rules are based on Section 7-5 of the Bookkeeping Regulations.

Retention period

Bookkeeping information, which is stored electronically must be available electronically for three years and six months after the end of the financial period.

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