E-Invoicing in Norway: Complete Guide

Latest Update: Ministry of Finance Accelerates E-invoicing Implementation in Norway From 2027

The Norwegian Ministry of Finance submitted Prop. 44 L (2025–2026) to the Storting (Parliament), proposing amendments to the Bookkeeping Act (bokføringsloven) to introduce mandatory digital bookkeeping and B2B e-invoicing. Find the official document here.

The proposal covers all businesses subject to bookkeeping obligations. Sales to consumers (B2C) and cash sales are explicitly excluded. E-invoices must be issued in a structured electronic format enabling automated processing, with ELMA serving as the directory for identifying e-invoice-capable recipients.

The Ministry proposes the following phased timeline:

• 1 January 2027: Obligation to send e-invoices to other bookkeeping-obliged businesses registered in ELMA.
• 1 January 2030: Obligation to receive e-invoices and to use digital bookkeeping systems.

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, and further reforms may soon extend structured electronic invoicing 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 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.

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. This national directory identifies organisations that can receive electronic invoices via the Peppol network. 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.

Upcoming B2B E-Invoicing Mandate

Norway is also considering expanding e-invoicing obligations beyond the public sector. The Norwegian Tax Administration launched a consultation on introducing mandatory digital bookkeeping and B2B e-invoicing for businesses subject to accounting obligations. As a result of this consultation, Norway's Ministry of Finance will accelerate mandatory digital bookkeeping and e-invoicing for businesses, with B2B e-invoicing required from January 1, 2027. This is actually an acceleration — the deadline was originally proposed as 1 January 2028 in the June 2025 consultation note, but was pulled forward by one year, with the government citing Norway's high digital readiness as justification.

The tax authority has proposed establishing EHF (Elektronisk Handelsformat) as the mandatory e-invoice format. EHF is a standardized electronic document format widely used in Norway for invoicing and other business documents. It is based on the European standard EN 16931 and utilizes XML serialization to provide structured, machine-readable data.

From January 1, 2030, there will be mandatory implementation of fully digital bookkeeping systems, including the ability to receive and process e-invoices automatically.

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

How Marosa Supports 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 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, 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

Preparing 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 further reforms under consideration for B2B transactions, 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’s e-invoicing capabilities, companies can connect to the Peppol network, streamline their invoicing processes, and remain compliant with evolving digital reporting requirements.