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E-Invoicing in Norway:
B2G Rules & 2027-2030 B2B Mandate

Last update: 2026, October 16

Summary

B2G e-invoicing is mandatory in Norway, and B2B e-invoicing will soon follow, relying on the Peppol network. Electronic invoice issuance will become mandatory from 2027 when the recipient is able to receive e-invoices, before mandatory reception and digital accounting requirements extend to most businesses from 2030.

B2G Transactions

Mandatory e-invoicing

E-invoicing is mandatory for all B2G transactions with Norwegian public administrations through the Peppol network in EHF 3.0 format, the national specification of Peppol BIS 3.0.

B2B Transactions

Mandatory phased e-invoicing from 2027

E-invoicing is currently voluntary but will become mandatory through the Peppol network in two phases: mandatory issuance from 2027 where the recipient can receive e-invoices, followed by mandatory reception for most businesses from 2030.

B2C Transactions

No e-invoicing obligation

No e-invoicing or e-reporting obligation applies to business-to-consumer transactions in Norway.

What the Law Says

B2G E-Invoicing

E-invoicing is mandatory for all transactions with public administrations across Norway through the Peppol network.

The mandate was introduced through the Regulations on electronic invoicing in public procurement [↗︎] and implemented in three main phases:

2011: all central government entities were required to be able to receive electronic invoices.
2012: all suppliers of central government entities were required to send electronic invoices.
2019: the obligation was extended to all Norwegian public entities.

Norway’s B2G e-invoicing framework follows a four-corner model based on the Peppol network.

Suppliers must issue B2G e-invoices in the EHF 3.0 format (Elektronisk Handelsformat), Norway’s national specification of Peppol BIS Billing 3.0, supplemented by Norwegian business rules.

Invoices must generally be archived for five years.

B2B E-Invoicing

B2B e-invoicing will become mandatory in Norway in two phases, in 2027 and 2030.

The reform, overseen by Skattedirektoratet, Norway’s tax authority, originated in an investigation into mandatory digital bookkeeping and B2B e-invoicing, published by the Norwegian Ministry of Finance in 2025. It was followed by a March 2026 assignment letter to Skattedirektoratet [↗︎] and formally adopted by Parliament in June 2026.

The requirements now apply in two phases:

January 1, 2027, mandatory issuance: businesses subject to Norwegian bookkeeping requirements must issue structured electronic invoices when their business recipient is able to receive them (registered in ELMA / Peppol)
January 1, 2030, mandatory reception and digital bookkeeping: businesses within scope must be able to receive electronic invoices and maintain their financial records in an electronic accounting system that supports automated processing.

The rules and technical specifications [↗︎] were further set by Skattedirektoratet in September 2026, and will rely on the Peppol network and the EHF 3.0 & Peppol BIS 3.0 invoice formats.

The obligation applies broadly to Norwegian businesses subject to bookkeeping requirements, but exemptions apply to, among others:

Businesses with annual turnover not exceeding NOK 50,000 (approximately €4,500), subject to the detailed regulatory conditions.
Non-commercial bankruptcy estates, certain financial enterprises, insurance companies and pension institutions.

The 2030 phase also makes digital bookkeeping mandatory. This goes beyond invoice exchange: businesses must use an electronic accounting system capable of receiving and processing electronic invoices automatically.

Until the new rules apply, trading partners may continue to exchange invoices through their preferred method, including paper, PDF, or even electronically (for example in EDIFACT or Peppol format) by mutual agreement.

Invoices must generally be archived for five years.

B2C E-Invoicing

Norway does not have a B2C e-invoicing or e-reporting mandate.

Companies may continue to issue business-to-consumer invoices and receipts through their usual channels, including paper invoices, PDF invoices sent by email and printed receipts.

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

B2B e-invoicing mandate phase 1

Obligation for all businesses to issue B2B e-invoices to businesses registered in ELMA / Peppol

B2B e-invoicing mandate phase 2

Obligation for all businesses in scope to receive B2B e-invoices, and to use digital bookkeeping software

Jan 2011

Jan 2012

Jan 2019

Jan 1, 2027

Jan 1, 2030

Latest E-Invoicing News in Norway

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Technical Details (B2G & B2B)

Norway’s existing B2G mandate and upcoming B2B mandate both rely on the Peppol network. E-invoicing is already widely used in the country, and the B2B obligation will extend its adoption to most Norwegian businesses between 2027 and 2030.

Peppol registration and ELMA

Norway was an early adopter of the Peppol network and contributed to its development. The Norwegian Agency for Public and Financial Management (DFØ) acts as the Norwegian Peppol Authority.

The Peppol Directory [↗︎] allows businesses to search for organisations that can receive electronic documents through the network, including the document types they support.

Norway also operates ELMA, a national register of electronic document recipients connected to the Peppol infrastructure. Businesses can use it to identify recipients and their e-invoicing capabilities.

From January 1, 2027, suppliers within the scope of the B2B mandate will be required to issue electronic invoices to business customers within scope that are able to receive them, for example those registered in ELMA or elsewhere in the Peppol network.

E-invoice format

The predominant electronic invoicing format in Norway is EHF (Elektronisk Handelsformat), with the current version, 3.0, based on the Peppol BIS 3.0 standard and supplemented by Norwegian national rules.

According to a 2020 survey by Norges Bank [↗︎], it represented 89% of the total B2B e-invoice volume in the country.

EHF 3.0 is currently mandatory for all B2G transactions and will be among the required formats for the upcoming domestic B2B e-invoicing obligations implemented in 2027 and 2030, alongside Peppol BIS 3.0, both compliant with the European Norm (EN) 16931.

Other e-invoicing formats used for B2B transactions in Norway include EDIFACT and the local E2B (Electronic Commerce to Business). Under the transitional rules published by Skattedirektoratet [↗︎], these formats will remain permitted until January 1, 2030, as they are structured electronic formats suitable for automated processing in accounting systems.

E-invoice delivery

Norway’s e-invoicing mandates rely on a typical four-corner network model via the Peppol network, which enables the seamless exchange of e-invoices between senders and receivers through certified access points.

The official list of Norwegian e-invoicing solutions [↗︎] provides practical help for businesses to select their Peppol service provider, but is indicative only: it is neither exhaustive nor a government certification or endorsement of the listed solutions.

In 2024, 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 upcoming B2B e-invoicing obligation, and no invoice data will be reported electronically to the tax administration.

Additionally, as the transitional rules published by Skattedirektoratet [↗︎] allow additional e-invoice formats such as EDIFACT or E2B until January 1, 2030, companies could set up direct one-to-one connections to transmit their electronic invoices.

Electronic accounting systems

From January 1, 2030, businesses subject to Norwegian bookkeeping requirements must use an electronic accounting system, subject to certain exceptions. The system must support digital bookkeeping and the automated processing of e-invoices [↗︎].

Businesses may use an accounting or ERP system with integrated e-invoicing functionality or work with an external service provider. They remain responsible for ensuring that their solution meets the applicable requirements.

The Invoicing Hub Word

Norway

Norway is widely recognized for its advanced adoption of e-invoicing, even before broad B2B mandates were introduced all over the world. 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 allowed businesses to adopt e-invoicing for efficiency 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 also ensures simpler cross-border transactions and improved efficiency for companies operating globally.

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