E-Invoicing in Norway: Complete Guide

Latest Update: Norway Adopts Implementing Regulations for E-Invoicing and Digital Bookkeeping

On 29 September 2026, the Directorate of Taxes (Skattedirektoratet), which heads the Norwegian Tax Administration (Skatteetaten), adopted amendments to the Bookkeeping Regulations (bokføringsforskriften). The amendments implement the e-invoicing and digital bookkeeping reform enacted by the Act of 19 June 2026 No. 39 (LOV-2026-06-19-39).

They largely follow the draft regulations put to public consultation on 1 July 2025, with some adjustments and an added transitional provision. Alongside them, the Ministry of Finance adopted a separate transitional regulation on 25 September 2026. The new rules will enter into force in stages between 2027 and 2030.

Issuing and Receiving Obligations

From 1 January 2027, businesses subject to bookkeeping obligations must issue e-invoices when selling goods or services to other businesses with the same obligations (Bookkeeping Act, section 10(2)). The obligation to receive e-invoices will only apply from 1 January 2030, under the Ministry's transitional regulation.

In practice, between 2027 and 2030 the issuing requirement applies only where the buyer is already able to receive e-invoices, meaning it is registered in ELMA/Peppol.

Approved E-Invoice Formats

From 1 January 2027, section 5-2-9(2) of the Bookkeeping Regulations recognises four standards, in version 3.0 or later:

• EHF Billing
• Peppol BIS Billing
• EHF Self-Billing
• Peppol BIS Self-Billing

Until 1 January 2030, a transitional rule also allows other electronic formats. These must meet the statutory definition of an e-invoice: a structured format that can be issued, sent and received electronically and processed automatically in an accounting system. The Directorate gives EDIFACT and E2B as examples.

PDF invoices do not meet this definition. They cannot be used where the buyer is able to receive e-invoices.

Exemptions

The regulations confirm the exemptions proposed during the consultation. They cover the obligation to send and/or receive e-invoices:

• Bankruptcy estates (section 1-1)
• Businesses with low turnover (section 1-2)
• Financial undertakings (section 8-13-2)
• Insurance companies and pension undertakings (section 8-14-2)

Mandatory Digital Bookkeeping

From 1 January 2030, bookkeeping must be carried out in an electronic accounting system (Bookkeeping Act, section 7(4)). The Ministry may set exceptions by regulation or individual decision. The regulations exempt from this requirement businesses whose turnover does not exceed NOK 50,000 in a calendar year, subject to further conditions (section 1-2), as well as non-business bankruptcy estates (section 1-1).

Other Key Changes

• 1 January 2027: businesses with turnover below NOK 5 million will no longer be exempt from the requirement to keep accounting records electronically accessible (section 7-7(3)).
• 1 January 2028: where the buyer is subject to bookkeeping obligations, its organisation number must appear on the sales document (section 5-1-2(1)).
• 1 January 2028: the sales document must always be sent to a buyer subject to bookkeeping obligations. The parties can no longer agree that all or part of it will not be sent (section 5-2-1(4)).

Implementation Timeline

• 1 January 2027: obligation to issue e-invoices to buyers able to receive them; approved formats apply; NOK 5 million exemption from electronic accessibility repealed
• 1 January 2028: buyer’s organisation number mandatory on invoices; sales documents must always be sent to the buyer
• 1 January 2030: obligation to receive e-invoices; mandatory electronic accounting systems; transitional period for other structured formats ends

Read the Directorate of Taxes' statement on the new regulations and the Ministry of Finance's bill on which the Act of 19 June 2026 No. 39 is based, Prop. 44 L (2025–2026).

E-Invoicing in Norway: Understanding Peppol and Compliance Requirements

Norway has been one of the early adopters of electronic invoicing in Europe. Over the past decade, the country has progressively digitalised invoicing processes, particularly in the public sector. Today, e-invoicing is mandatory for suppliers issuing invoices to Norwegian public authorities. From 1 January 2027, structured electronic invoicing will be progressively extended to business-to-business (B2B) transactions.

For businesses operating in Norway or supplying Norwegian public sector entities, understanding the role of the Peppol network is essential. The Peppol infrastructure forms the backbone of the country's e-invoicing framework and is used to securely exchange structured electronic invoices between trading partners.

‍Marosa by Wolters Kluwer provides businesses with a compliant way to send and receive e-invoices through the Peppol network, helping companies streamline their invoicing processes while meeting Norwegian requirements.

B2G E-Invoicing: The Current E-Invoicing Framework in Norway

Norway introduced mandatory e-invoicing for public procurement to improve efficiency and transparency in government transactions. Since 2019, all public sector entities must receive and process electronic invoices that comply with the European e-invoicing standard (EN 16931).

Suppliers issuing invoices to public authorities are required to submit e-invoices rather than paper invoices or PDF documents. These invoices must be transmitted electronically through the Peppol network using an approved access point provider.

In practice, this means that companies supplying goods or services to Norwegian government entities must be able to generate structured invoices in the required format and deliver them via the Peppol e-delivery infrastructure.

B2B E-Invoicing: How Things Will Change from 2027

Norway has enacted e-invoicing obligations beyond the public sector.

On 1 July 2025, the Norwegian Tax Administration launched a consultation on mandatory digital bookkeeping and B2B e-invoicing for businesses subject to bookkeeping obligations. Following the consultation, Norway's Ministry of Finance accelerated the reform, with B2B e-invoicing required from 1 January 2027. The deadline was originally proposed as 1 January 2028 in the consultation note, but was pulled forward by one year, with the government citing Norway's high digital readiness as justification.

The implementing regulations confirm EHF and Peppol BIS (version 3.0 or later) as the approved e-invoice formats. EHF (Elektronisk Handelsformat) is a standardised electronic document format widely used in Norway for invoicing and other business documents. It is based on the European standard EN 16931 and uses XML serialisation to provide structured, machine-readable data. Other structured formats will be permitted on a transitional basis until 1 January 2030.

From 1 January 2030, bookkeeping must be carried out in an electronic accounting system, and businesses will also be required to receive e-invoices.

Learn more about the public consultation on B2B e-invoicing in Norway

Peppol as the Core Infrastructure for E-Invoicing

The Peppol network is the central infrastructure used for e-invoicing in Norway. It provides a standardised framework for exchanging structured electronic business documents, including invoices, across different systems and countries, and it is based on the four-corner model for e-invoicing.

Discover e-invoicing basic concepts, including the four-corner model

Norway was an early participant in the Peppol initiative and continues to rely on it as the primary infrastructure for electronic invoicing. A significant proportion of invoices exchanged in Norway already use Peppol-based formats, reflecting the country's high level of digitalisation in financial processes.

Invoices are typically issued using the Peppol BIS Billing format, which aligns with the European e-invoicing standard EN 16931. In Norway, this format is implemented domestically through EHF (Elektronisk Handelsformat), ensuring compatibility with national systems and procurement processes.

EHF is based on Peppol Business Interoperability Specifications (Peppol BIS) and uses UBL (Universal Business Language) to structure invoice data in a machine-readable format. This ensures interoperability between different systems and enables automated processing of invoices across organisations.

In practice, EHF acts as Norway's Core Invoice Usage Specification (CIUS) for e-invoicing. This means it applies national validation rules and implementation guidelines to the European standard, ensuring that invoices comply with Norwegian accounting and tax requirements while remaining compatible with the broader Peppol framework.

For suppliers invoicing Norwegian public authorities, the use of EHF is mandatory. Structured invoices must be transmitted through the Peppol e-delivery network, typically using the Peppol BIS Billing 3.0 specification, which is implemented domestically as EHF Billing 3.0.

The format supports automated validation and includes key elements required for compliant invoicing in Norway, such as:

• Supplier and buyer identification numbers
• VAT information and applicable tax categories
• Payment instructions and bank account identifiers
• References required for public procurement processes

By structuring invoice data in this way, EHF enables organisations to automate invoice processing, reduce manual errors, and integrate invoicing directly into ERP and accounting systems.

Another important component of the Norwegian e-invoicing infrastructure is the ELMA registry (Elektronisk mottakaradresseregister), which serves as the SMP for PEPPOL in Norway. ELMA lists the organisations that can receive electronic invoices via the Peppol network and is now integrated into the Peppol directory. Businesses wishing to exchange EHF invoices must be registered in ELMA, typically through their e-invoicing service provider.

Together, EHF, Peppol BIS, and the ELMA registry form the technical backbone of Norway's electronic invoicing ecosystem, allowing businesses and public authorities to exchange structured invoices in a secure and standardised way.

Learn more about EHF

To exchange invoices through Peppol, businesses must connect to the network through a certified Peppol Access Point provider. These providers manage the secure transmission of electronic documents and ensure that invoices meet the required technical specifications.

How We Support Peppol E-Invoicing in Norway

As e-invoicing becomes increasingly central to tax compliance and digital reporting, businesses need reliable solutions that integrate with the Peppol network.

Marosa by Wolters Kluwer provides e-invoicing capabilities that enable companies to send and receive invoices through the Peppol network while maintaining compliance with Norwegian requirements. Through a Peppol-enabled solution, businesses can:

• Generate structured electronic invoices in compliant formats such as Peppol BIS.
• Transmit invoices securely through the Peppol network.
• Integrate invoicing processes with existing ERP or accounting systems.
• Ensure compliance with Norwegian public procurement invoicing rules.

By connecting to the Peppol network through Marosa by Wolters Kluwer, businesses can automate their invoicing workflows, reduce manual processing, and ensure that invoices issued to Norwegian partners meet the required standards.

Take a look at our e-invoicing overview

Prepare for the Future of Digital Invoicing in Norway

Norway's approach to digital invoicing reflects a broader European trend toward greater automation and standardisation in tax and accounting processes. With mandatory e-invoicing already established for the public sector and B2B e-invoicing obligations applying from 1 January 2027, companies operating in the Norwegian market should ensure that their invoicing systems are capable of supporting structured electronic invoices.

Adopting a Peppol-enabled solution now allows businesses to meet current obligations and prepare for future regulatory developments. With Marosa by Wolters Kluwer's e-invoicing capabilities, companies can connect to the Peppol network, streamline their invoicing processes, and remain compliant with evolving digital reporting requirements.