efakturaer

Efakturaer, often written as eFaktura in Norwegian, refer to electronic invoices exchanged between buyers and suppliers in a structured, machine-readable format. They replace paper or scanned invoices and enable automatic data capture, validation and posting into accounting systems, reducing manual work and processing times.

Common standards for efakturaer include Elektronisk Handelsfaktura (EHF) in Norway, which is part of the broader PEPPOL network for cross-border invoicing. EHF defines the data model and message format (typically XML) for business-to-business and public-sector invoicing. In Europe, electronic invoicing also aligns with PEPPOL BIS specifications and the EN 16931 standard. In practice, invoices may be transmitted as XML/UBL messages, or via PEPPOL transport, and some recipients still receive PDFs for human readability.

Delivery typically occurs through a bank's e-invoice service, a dedicated invoicing portal, or a PEPPOL access point. For public sector invoicing in Norway, eFaktura and EHF are commonly handled via Altinn or via public-sector portals and the banks.

Benefits of efakturaer include faster processing, lower handling costs, improved accuracy and VAT compliance, easier archiving, and better cash flow management. They also enable stricter controls, audit trails and easier integration with ERP and accounting systems.

Adoption varies by country and sector, with technical and organizational challenges such as ensuring data quality, standard compliance, system integration, security, and privacy. The trend is toward broader use, especially for government procurement and B2B transactions, supported by cross-border networks like PEPPOL.