Those obliged to keep records may store electronic accounting material in another EEA country if an agreement or agreement with the country in question ensures satisfactory access to the accounting information for control purposes by the Norwegian tax and excise authorities during the storage period, and such storage will not hinder an effective Norwegian police investigation. The accounting material must be available in readable form and must be able to be printed on paper from a terminal or similar in Norway throughout the retention period. The person obliged to keep records must inform the Tax Directorate in writing about which accounting material is kept abroad, where the accounting material is kept, and how the control authorities can gain access to the accounting material at any time.
Recorded information according to section 7, first paragraph, which is initially available electronically, must be available electronically for three years and six months after the end of the accounting year.
Source: https://lovdata.no/dokument/NL/lov/2004-11-19-73/%C2%A713#%C2%A713
https://lovdata.no/dokument/SF/forskrift/2004-12-01-1558/KAPITTEL_7#%C2%A77-5