Invoicing and payment information
Here, you will find important information about invoicing and payment in connection with the collection of contributions to NPE.
Confirmation of registration
Receipts from Altinn constitute the enterprise's proof of registration in the scheme.
NPE issues invoices once a year. We send out invoices during the first week of March (Week 9).
Enterprises that register during the year or that have made significant changes during the year will be invoiced immediately.
The amount payable will be determined based on the FTEs and health personnel groups that have been registered.
The payment deadline is 30 days.
Collection of unpaid contributions
NPE has an agreement with the Norwegian National Collection Agency for the collection of unpaid contributions. This means that after the second unpaid reminder, the unpaid invoice will be referred to the Norwegian National Collection Agency for collection.
Electronic trade format (EHF) for invoices
NPE is now able to send invoices in EHF format.
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. The EHF standard is laid down in the Regulations on IT standards in public administration.
EHF invoices are electronic invoices issued directly to the enterprise's finance system. The invoice is received and read automatically by the finance system, ensuring that it reaches the correct recipient quickly. Enterprises must be registered in the ELMA register in order to receive EHF invoices.
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.