From 1 January 2027, new requirements will apply to how businesses invoice each other.
In March 2026, the Norwegian Government, through the Ministry of Finance, proposed the introduction of mandatory digital bookkeeping and mandatory use of e-invoicing between entities subject to bookkeeping obligations. On 8 June, the Norwegian Parliament adopted amendments to the Bookkeeping Act and certain other financial-market legislation related to mandatory digital bookkeeping and e-invoicing. The new rules will enter into force on 1 January 2027 and 1 January 2030.
In Norway, the Electronic Commerce Format (EHF) is the national standard for this type of structured electronic invoicing. Approved electronic invoice standards under Section 3(3) of the Norwegian Bookkeeping Act are now set to be EHF Billing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, all version 3.0 or later, as specified in Section 5-2-9(2) of the Norwegian Bookkeeping Regulations. This provision enters into force on 1 January 2027.
These standards are based on the European standard EN 16931, which establishes a common model for electronic invoicing across the European Union and EEA. EHF and Peppol BIS Billing are national and network-specific implementations of EN 16931.
The EN 16931 and Peppol frameworks include standardized VAT category codes, which identify the VAT treatment of each invoice line and VAT breakdown. Examples include standard-rated supplies, zero-rated supplies, exempt transactions, reverse charge transactions and exports. These codes must be mapped to the Norwegian SAF-T VAT codes accordingly.
During a transitional period until 1 January 2030, it is permissible to use electronic invoice formats other than those mentioned above. However, such formats must meet the requirements set out in Section 3(3) of the Norwegian Bookkeeping Act for an electronic invoice: a sales document that can be issued, transmitted and received in a structured electronic format that is suitable for automated processing in the accounting system.
In contrast, an invoice issued solely in PDF format does not possess these characteristics and may therefore not be used where the bookkeeping entity acting as purchaser is capable of receiving an electronic invoice.
An exemption from the above has been made for small businesses with annual turnover below NOK 50,000, as well as for bankruptcy estates, financial institutions and pension institutions
Foreign businesses will be subject to the new requirements, provided that they are subject to bookkeeping obligations under the Norwegian Bookkeeping Act.
No equivalent requirement has currently been adopted for invoicing private individuals. Consumers may therefore continue to receive invoices on paper or as PDF attachments by email. Nevertheless, businesses remain free to offer e-invoicing to private customers who wish to use it, which may result in additional efficiencies and cost savings.
Once these measures are in place, invoices can be transmitted directly from suppliers into your accounting system without the need for scanning, manual entry, or other manual processing. This can save time, reduce errors, and provide greater control over invoice management processes.
What is an e-invoice?
An e-invoice is an invoice that is issued, transmitted, and received in a structured electronic format, enabling automated processing directly 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 common standardised format.In Norway, the Electronic Commerce Format (EHF) is the national standard for this type of structured electronic invoicing. Approved electronic invoice standards under Section 3(3) of the Norwegian Bookkeeping Act are now set to be EHF Billing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, all version 3.0 or later, as specified in Section 5-2-9(2) of the Norwegian Bookkeeping Regulations. This provision enters into force on 1 January 2027.
These standards are based on the European standard EN 16931, which establishes a common model for electronic invoicing across the European Union and EEA. EHF and Peppol BIS Billing are national and network-specific implementations of EN 16931.
The EN 16931 and Peppol frameworks include standardized VAT category codes, which identify the VAT treatment of each invoice line and VAT breakdown. Examples include standard-rated supplies, zero-rated supplies, exempt transactions, reverse charge transactions and exports. These codes must be mapped to the Norwegian SAF-T VAT codes accordingly.
During a transitional period until 1 January 2030, it is permissible to use electronic invoice formats other than those mentioned above. However, such formats must meet the requirements set out in Section 3(3) of the Norwegian Bookkeeping Act for an electronic invoice: a sales document that can be issued, transmitted and received in a structured electronic format that is suitable for automated processing in the accounting system.
In contrast, an invoice issued solely in PDF format does not possess these characteristics and may therefore not be used where the bookkeeping entity acting as purchaser is capable of receiving an electronic invoice.
Who will be subject to the requirement?
The obligation to issue e-invoices will apply to transactions between entities that are subject to bookkeeping obligations (B2B transactions), where the recipient is registered in the Peppol Directory. All Norwegian entities with a bookkeeping obligation registered in the Peppol Directory will have a unique Peppol ID that must be included in the issued invoices.An exemption from the above has been made for small businesses with annual turnover below NOK 50,000, as well as for bankruptcy estates, financial institutions and pension institutions
Foreign businesses will be subject to the new requirements, provided that they are subject to bookkeeping obligations under the Norwegian Bookkeeping Act.
What does this mean for your business?
The new rules involve two key implementation dates:- 1 January 2027: Businesses subject to bookkeeping obligations must send and receive e-invoices in B2B transactions involving recipients registered in the Peppol Directory.
- 1 January 2030: All entities subject to bookkeeping obligations must maintain digital bookkeeping records, including the use of accounting systems capable of automatically receiving and processing e-invoices.
No equivalent requirement has currently been adopted for invoicing private individuals. Consumers may therefore continue to receive invoices on paper or as PDF attachments by email. Nevertheless, businesses remain free to offer e-invoicing to private customers who wish to use it, which may result in additional efficiencies and cost savings.
Practical steps to prepare
To comply with the new requirements, businesses should consider taking the following steps:- Configure an e-invoice inbox or reception centre within your ERP or accounting system.
- Register the company in the Peppol Directory using its organization number through a Peppol access point.
- Inform suppliers that your business wishes to receive invoices electronically.
Once these measures are in place, invoices can be transmitted directly from suppliers into your accounting system without the need for scanning, manual entry, or other manual processing. This can save time, reduce errors, and provide greater control over invoice management processes.