B2B E-Invoicing from 2027 in Norway: The Complete Guide
Norway’s Ministry of Finance announced future B2B e-invoicing obligations in two phases: sending from 2027 and full implementation in 2030.
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E-Invoicing in Norway
Last update: 2026, March 19
Summary
B2G
Mandatory
Mandatory for all B2G transactions through the Peppol network in EHF 3.0 format (Norway CIUS of Peppol BIS 3.0)
B2B
Not mandatory yet
E-invoicing for B2B transactions is voluntary and widespread, very often using the local EHF 3.0 format. It should become mandatory starting from 2027.
What the Law Says
B2G E-Invoicing
E-invoicing is supervised in Norway by the Skattedirektoratet (Norway’s tax authority), and has been made mandatory for B2G transactions through the Regulations on electronic invoicing in public procurement [↗︎], implemented in three main phases:
- 2011: all central Norwegian public entities must be able to receive electronic invoices
- 2012: all suppliers of central public entities must send electronic invoices
- 2019: obligation extended to all Norwegian public entities
Norway B2G e-invoicing is based on a 4-corner model relying on the Peppol network. Suppliers are required to issue B2G e-invoices using EHF 3.0 format (Elektronisk Handelsformat), which is basically the Peppol BIS Billing 3.0 format including Norwegian specific national rules.
B2B E-Invoicing
Although there is currently no legal obligation to issue invoices electronically, the adoption of e-invoicing in Norway is already high.
From a regulatory perspective, invoices can therefore still be issued using several methods:
- Paper-based invoices
- PDF invoices with e-signature or complete audit trail
- EDI (usually in EHF 3.0 format, and sometimes in EDIFACT)
In July 2025, the Norwegian Ministry of Finance published the results of an investigation [↗︎] into the possible introduction of mandatory domestic B2B e-invoicing.
The report, complemented in March 2026 by a follow-up letter [↗︎], recommends implementing an obligation in two phases, in 2027 and 2030. The investigation also suggests the potential introduction of a mandatory digital bookkeeping requirement, similar to the system established in Denmark under the Bookkeeping Act.
Further details and the formal adoption of legislation are expected to confirm whether these proposals will be implemented.
Timeline
B2G e-invoicing reception obligation
All central authorities are required to receive and process e-invoices, but no e-invoicing issuance obligation
Partial mandatory B2G e-invoicing
Suppliers of central Norwegian bodies must issue B2G e-invoices for all transactions
Full mandatory B2G e-invoicing
B2G e-invoicing mandate extended to all Norwegian public entities, including non-central bodies
Proposed B2B e-invoicing issuance obligation
Possible start of the obligation to issue B2B e-invoices
Proposed B2B e-invoicing reception obligation
Possible start of the obligation to receive B2B e-invoices, and to use certified digital bookkeeping software
Technical Details
E-invoice format
The predominant electronic invoicing format in Norway is EHF (Elektronisk Handelsformat), with the current 3.0 version based on the Peppol BIS 3.0 standard and adapted to Norwegian national rules.
According to a 2020 survey by Norges Bank, it represented 89% of the total e-invoice volume in the country.
EHF 3.0 is currently mandatory for all B2G transactions and is expected to serve as the required format if the proposed domestic B2B e-invoicing obligations are implemented in 2028 and 2030.
Other e-invoicing formats used for B2B transactions in Norway include EDIFACT and the local E2B (Electronic Commerce to Business).
E-invoice delivery
Where e-invoicing is mandatory for B2G transactions, and may become mandatory for B2B under the proposed obligations in 2028 and 2030, Norway uses a typical four-corner network model.
In practice, this system relies on the Peppol network, which enables the seamless exchange of e-invoices between senders and receivers through certified access points.
In 2024, the Skattedirektoratet participated in a pilot project to report VAT based on invoices exchanged between Nordic countries. This pilot explored a five-corner Peppol model, with the Norwegian tax authority acting as the fifth corner. However, this approach is not included in the proposed upcoming B2B e-invoicing obligation.
Possible upcoming B2B e-invoicing mandate (2027-2030)
Norway’s tax authority has proposed a framework that aims to introduce mandatory B2B e-invoicing, as well as mandatory digital bookkeeping requirements inspired by the Danish Bookkeeping Act.
While initially considering up to four different implementation scenarios, including maintaining the current optional regime, the following timeline now appears to be preferred:
- January 1, 2027: obligation to issue e-invoices for resident taxpayers.
The current proposal still requires clarification on how the issuance obligation will apply from January 1, 2028. Two approaches could be considered:
- Taxpayers would be required to issue B2B e-invoices only if the recipient wishes to receive them.
- Taxpayers would be required to issue B2B e-invoices but could continue sending invoices (or copies) in other formats, including paper or PDF, if the recipient is not ready to receive B2B e-invoices.
- January 1, 2030: mandatory B2B e-invoice reception.
In addition, the Skattedirektoratet proposes that taxpayers be required to use an electronic accounting system starting January 1, 2030, as this is considered a key element for cost savings in invoice reception, enabling automatic e-invoice booking.
The proposal excludes sole proprietorships that file tax returns for wealth and income tax but are not registered for VAT and have operating income of less than NOK 50,000 (EUR ~4,500). This group comprises around 97,000 businesses. Financial institutions, insurance companies, and pension funds may be subject to specific regulations.
The tax authority will also study if it would make sense for the mandate to possibly be extended to other areas such as B2C invoices and electronic receipts.
The Invoicing Hub Word
Norway
Norway is widely recognized for its advanced adoption of e-invoicing, even before broad B2B mandates were introduced. Early public sector initiatives and strong collaboration between authorities and businesses created incentives for suppliers to adopt electronic formats, driving adoption across the private sector.
The country has long maintained strong ties with the Peppol initiative, playing a key role in its early development and adoption. Norwegian authorities and businesses were among the first to implement Peppol standards, helping shape the network into the widely used European e-invoicing infrastructure it is today.
The approach of the Norwegian Tax Administration and the Ministry of Finance, promoting standardization and digital processes without immediate mandates, allowed businesses to adopt e-invoicing for efficiency and compliance benefits.
Now, Norway is moving toward a B2B e-invoicing mandate, following a global trend in Europe and beyond, even though it is not an EU member. By adhering to common e-invoicing standards such as Peppol and EN 16931, Norway ensures simpler cross-border transactions and improved efficiency for companies operating globally.
Additional Resources [↗︎]
Tax authority supervising e-invoicing in Norway
Official government portal for public procurement
Government portal with technical resources for EHF 3.0 & Peppol in Norway
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With 300+ integrated software partners serving over 300,000 businesses and processing 12+ million transactions monthly, we deliver secure, scalable solutions for B2B, B2C, and B2G invoicing needs.
As a certified Peppol Access Point since 2012, we handle all infrastructure, compliance, and regulatory updates, allowing our partners to focus on their core products.
With 300+ integrated software partners serving over 300,000 businesses and processing 12+ million transactions monthly, we deliver secure, scalable solutions for B2B, B2C, and B2G invoicing needs.
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