New invoicing requirements will take effect from 1 January 2027, making e-invoicing the standard for many business-to-business transactions in Norway. Businesses should start preparing now to ensure their systems and processes are ready.
In March 2026, the Norwegian Government, through the Ministry of Finance, proposed mandatory digital bookkeeping and e-invoicing between entities subject to bookkeeping obligations. The proposal was adopted by the Norwegian Parliament on 8 June through amendments to the Bookkeeping Act and related financial legislation. The new rules will take effect on 1 January 2027 and 1 January 2030.
In Norway, the Electronic Commerce Format (EHF) is the national standard for structured electronic invoicing. The Norwegian Tax Administration has proposed that EHF should become the mandatory format under the new rules.
It is important to note that an e-invoice is not the same as a PDF invoice sent by email. A PDF requires manual handling, while an e-invoice can be read, processed and recorded automatically by the accounting system.
In its consultation paper, the Norwegian Tax Administration proposed an exemption for businesses with annual turnover below NOK 50,000. The Ministry may also introduce exemptions through regulations or individual decisions.
At present, there is nothing to indicate that foreign businesses will be exempt, provided they are subject to bookkeeping obligations under the Norwegian Bookkeeping Act.
From 1 January 2027 Businesses subject to bookkeeping obligations must send and receive e-invoices in transactions with other businesses registered in the Peppol Directory.
From 1 January 2030 All entities subject to bookkeeping obligations must maintain digital bookkeeping records, including the use of accounting systems capable of receiving and processing e-invoices automatically.
As of 2027, PDF invoices sent by email will no longer be a compliant invoice format for business-to-business transactions involving businesses registered in the Peppol Directory.
No equivalent requirement has been adopted for invoices issued to private individuals. Consumers may therefore continue to receive invoices on paper or as PDF attachments by email. Businesses can, however, continue to offer e-invoicing to customers who prefer it, which may provide additional efficiencies and cost savings.
Once these measures are in place, invoices can be transferred directly from suppliers into the accounting system without scanning, manual entry or other manual processing. This can save time, reduce errors and provide better control over invoice flows.
What is an e-invoice?
An e-invoice is issued, sent and received in a structured electronic format, allowing it to be processed automatically within the recipient's accounting system. This is typically done through the Peppol network, a global framework for exchanging invoices and other business documents in a standardised format.In Norway, the Electronic Commerce Format (EHF) is the national standard for structured electronic invoicing. The Norwegian Tax Administration has proposed that EHF should become the mandatory format under the new rules.
It is important to note that an e-invoice is not the same as a PDF invoice sent by email. A PDF requires manual handling, while an e-invoice can be read, processed and recorded automatically by the accounting system.
Who will be affected?
The requirement applies to business-to-business transactions between entities subject to bookkeeping obligations where the recipient is registered in the Peppol Directory. All Norwegian entities registered in the Peppol Directory have a unique Peppol ID, which must be used when issuing invoices.In its consultation paper, the Norwegian Tax Administration proposed an exemption for businesses with annual turnover below NOK 50,000. The Ministry may also introduce exemptions through regulations or individual decisions.
At present, there is nothing to indicate that foreign businesses will be exempt, provided they are subject to bookkeeping obligations under the Norwegian Bookkeeping Act.
What does this mean for your business?
The new rules introduce two important milestones.From 1 January 2027 Businesses subject to bookkeeping obligations must send and receive e-invoices in transactions with other businesses registered in the Peppol Directory.
From 1 January 2030 All entities subject to bookkeeping obligations must maintain digital bookkeeping records, including the use of accounting systems capable of receiving and processing e-invoices automatically.
As of 2027, PDF invoices sent by email will no longer be a compliant invoice format for business-to-business transactions involving businesses registered in the Peppol Directory.
No equivalent requirement has been adopted for invoices issued to private individuals. Consumers may therefore continue to receive invoices on paper or as PDF attachments by email. Businesses can, however, continue to offer e-invoicing to customers who prefer it, which may provide additional efficiencies and cost savings.
Practical steps to prepare
To comply with the new requirements, businesses should consider taking the following steps:- Set up an e-invoice inbox or reception centre within your ERP or accounting system.
- Register your business in the Peppol Directory through a Peppol access point using its organisation number.
- Inform suppliers that you wish to receive invoices electronically.
Once these measures are in place, invoices can be transferred directly from suppliers into the accounting system without scanning, manual entry or other manual processing. This can save time, reduce errors and provide better control over invoice flows.