Invoicing and payment information
Here, you will find important information about invoicing and payment in connection with the collection of contributions to NPE.
Electronic trade format (EHF) for invoices
Electronic invoices are invoices issued in a structured data format which are transferred electronically from the seller to the buyer and can be imported into the buyer's finance system for computer-based processing. Enterprises must be registered in the ELMA register in order to receive EHF invoices.
E-mail invoice
From 2022 invoices will be sent by e-mail to businesses that are not registered to receive EHF-invoices
Digipost invoice
If the business doesnt' have either EHF-invoice or e-mail, the invoice will be sendt to Digipost. If the business doesn't have a Digipost business account, the invoice will be sendt by regular mail.
To register a Digipost business account, follow this link.
Tax deductions for contributions paid to NPE
The general rule for deductions is governed by Section 6-1 of the Tax Act. According to this provision, deductions are made "for costs incurred in acquiring, maintaining or securing taxable income".
The tax office considers contributions to NPE to be covered by this provision, as commercial activity is being carried out and the claim for payment is statutory. Contributions which have been paid are therefore deductible from general income.