Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
Norway e-Invoicing
Updated 15 June 2026
Exclusive Sponsor Slot Available
Be the featured e-invoicing solution for Norway
Norway has required Peppol EHF e-invoicing for public procurement contracts of 100,000 NOK or more since April 2019. Parliament approved a mandatory B2B e-invoicing and digital bookkeeping regime in June 2026, with businesses required to issue e-invoices to recipients in the ELMA register from January 2027.
Norway e-Invoicing Overview
B2B
planned
from 1 January 2027Parliament approved mandatory B2B e-invoicing and digital bookkeeping in June 2026 (Lovvedtak 52 (2025-2026), based on Prop. 44 L (2025-2026)), with Royal Assent pending before the bill becomes statutory law. The mandate applies to all entities with bookkeeping obligations, including foreign companies registered locally, and is rolled out in two phases. From 2027-01-01, these businesses must issue e-invoices to buyers registered in the national Electronic Recipient Register (ELMA, integrated into the Peppol directory). From 2030-01-01, businesses must also be able to receive e-invoices and keep accounts in a qualifying digital bookkeeping system with automated invoice booking. The obligation is asymmetric: a vendor must start issuing e-invoices once the buyer registers in ELMA, but buyers are not obliged to receive them before 2030-01-01, so the move away from paper and PDF invoices happens progressively between 2027 and 2030. The primary legislation is technology-neutral and requires only a structured, standardised, machine-readable electronic format; the Directorate of Taxes (Skattedirektoratet) has indicated the EHF (Elektronisk Handelsformat) format and will confirm it in secondary regulations (forskrift) due by 2026-12-15. The legal definition of an electronic invoice is aligned with the EU VAT in the Digital Age (ViDA) framework, and electronic invoices must be retained in their original format. The obligation does not cover sales to consumers or cash sales. Micro-businesses below 50,000 NOK turnover (~4,500 EUR), and entities in specific sectors such as bankruptcy estates, financial enterprises, banks, insurance companies and pension funds, are expected to be exempt. eSignature not required.
B2G
mandatory
since 1 April 2019Peppol EHF mandatory in public procurement for contracts valued at 100,000 NOK or more excluding VAT. Issuing mandatory for all suppliers to contracting government authorities; receiving mandatory for all contracting authorities. eSignature not required.
B2C
none
Next deadline1 January 2027 · Mandatory e-invoice issuance requirement
Exclusive Sponsor Slot Available
Be the featured e-invoicing solution for Norway
Implementation Timeline(7 events)
Key mandate dates. Select a date for detail, or show all updates below.
B2G Peppol EHF mandate
1 April 2019
B2G
Public sector required to accept eInvoices via EHF/Peppol.
Legislative proposal for mandatory e-invoicing advanced to Parliament
16 March 2026
B2B
Norwegian government announced legislative proposal for mandatory e-invoicing and digital bookkeeping to be presented to Parliament. Compared with the June 2025 consultation note, the obligation to send e-invoices is brought forward by one year to January 1, 2027. EHF (Elektronisk Handelsformat) proposed as mandatory format. Businesses below 50,000 NOK turnover (~4,500 EUR) not required to keep accounts or submit VAT returns may be exempt.
Ministry tasks Skattedirektoratet with regulatory amendments
16 March 2026
B2B
Ministry of Finance issued assignment letter to the Directorate of Taxes (Skattedirektoratet) to prepare detailed regulatory amendments on invoice format, electronic bookkeeping systems, and possible exemptions or postponements for small businesses. Directorate also asked to assess extension to B2C invoicing, e-receipts, and regulation of accounting system providers. Broader review due by December 15, 2026.
Parliament approves mandatory e-invoicing and digital bookkeeping
1 June 2026
B2B
The Storting adopted Lovvedtak 52 (2025-2026) , approving mandatory B2B e-invoicing and digital bookkeeping for all entities with bookkeeping obligations under Prop. 44 L (2025-2026) . The legislation is technology-neutral and requires a structured, standardised, machine-readable electronic format; issuance applies from 2027-01-01 and mandatory reception with digital bookkeeping from 2030-01-01. Royal Assent is the next step before the bill becomes statutory law, after which the Directorate of Taxes (Skattedirektoratet) will publish detailed technical regulations by 2026-12-15.
Mandatory e-invoice issuance requirement
1 January 2027
B2B
Entities with bookkeeping obligations required to issue e-invoices to buyers registered in the national Electronic Recipient Register (ELMA, part of the Peppol directory). Issuance is triggered once a buyer registers in ELMA. The Directorate of Taxes has indicated the EHF format. PDF and paper invoices no longer qualify as valid B2B invoices.
Mandatory e-invoice reception and digital bookkeeping requirement
1 January 2030
B2B
Businesses required to be able to receive e-invoices and to keep accounts in a qualifying digital bookkeeping system that supports automated invoice booking. Spreadsheets and word processors no longer qualify as acceptable bookkeeping tools.
Premium Sponsors
Compliance Regime
CTC Model
Post-audit
B2G: Decentralized Exchange Model (Peppol 4-corner network). Issuing mandatory for suppliers to all contracting government authorities; receiving mandatory for all contracting authorities.
B2B: Post-Audit Model. No pre-clearance or centralised platform. Mandatory B2B e-invoicing approved in June 2026: issuance from 2027-01-01 (when the buyer is registered in ELMA) and mandatory reception from 2030-01-01. The format is set by secondary regulations; the Directorate of Taxes has indicated EHF. eSignature not required.
Network
Peppol
Standards
EN 16931
Record-keeping & Reporting
Archiving
Primary bookkeeping materials: 5 years; Secondary bookkeeping materials: 3.5 years; Movable property: 5 years; Immovable property: 10 years; Petroleum recovery and pipelining industry: 15 years; Other non-regular invoices or invoices related to immovable property: 10 years. Archiving abroad permitted under conditions. Electronic invoices must be retained in their original format (bokføringsloven § 13). Per the Bookkeeping Act (bokføringsloven) .
SAF-T
Mandatory
SAF-T required for tax audit / reporting.
Technical Formats
EHF (Peppol BIS Billing 3.0)
Exemptions
Micro-businesses and Certain Bankruptcy Estates
Businesses with turnover below 50,000 NOK (~4,500 EUR) that are not required to keep accounts or submit VAT returns, together with certain bankruptcy estates, are proposed to be exempt from both the digital bookkeeping requirement and the obligation to send and receive e-invoices. Final exemptions are set in secondary regulations (forskrift) under Prop. 44 L (2025-2026) .
Financial Sector
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Norway
Yes, e-Invoicing is mandatory in Norway for B2G (since 2019-04-01) transactions.
B2B e-Invoicing in Norway is planned for future implementation since 2027-01-01. Parliament approved mandatory B2B e-invoicing and digital bookkeeping in June 2026 (Lovvedtak 52 (2025-2026), based on Prop. 44 L (2025-2026)), with Royal Assent pending before the bill becomes statutory law. The mandate applies to all entities with bookkeeping obligations, including foreign companies registered locally, and is rolled out in two phases. From 2027-01-01, these businesses must issue e-invoices to buyers registered in the national Electronic Recipient Register (ELMA, integrated into the Peppol directory). From 2030-01-01, businesses must also be able to receive e-invoices and keep accounts in a qualifying digital bookkeeping system with automated invoice booking. The obligation is asymmetric: a vendor must start issuing e-invoices once the buyer registers in ELMA, but buyers are not obliged to receive them before 2030-01-01, so the move away from paper and PDF invoices happens progressively between 2027 and 2030. The primary legislation is technology-neutral and requires only a structured, standardised, machine-readable electronic format; the Directorate of Taxes (Skattedirektoratet) has indicated the EHF (Elektronisk Handelsformat) format and will confirm it in secondary regulations (forskrift) due by 2026-12-15. The legal definition of an electronic invoice is aligned with the EU VAT in the Digital Age (ViDA) framework, and electronic invoices must be retained in their original format. The obligation does not cover sales to consumers or cash sales. Micro-businesses below 50,000 NOK turnover (~4,500 EUR), and entities in specific sectors such as bankruptcy estates, financial enterprises, banks, insurance companies and pension funds, are expected to be exempt. eSignature not required.
B2G e-Invoicing in Norway is mandatory since 2019-04-01. Peppol EHF mandatory in public procurement for contracts valued at 100,000 NOK or more excluding VAT. Issuing mandatory for all suppliers to contracting government authorities; receiving mandatory for all contracting authorities. eSignature not required.
Norway supports the following e-Invoice formats: EHF (Peppol BIS Billing 3.0).
Norway uses the following e-Invoicing standards: EN 16931. Archiving requirement: Primary bookkeeping materials: 5 years; Secondary bookkeeping materials: 3.5 years; Movable property: 5 years; Immovable property: 10 years; Petroleum recovery and pipelining industry: 15 years; Other non-regular invoices or invoices related to immovable property: 10 years. Archiving abroad permitted under conditions. Electronic invoices must be retained in their original format (bokføringsloven § 13). Per the Bookkeeping Act (bokføringsloven) ..
B2G: Decentralized Exchange Model (Peppol 4-corner network). Issuing mandatory for suppliers to all contracting government authorities; receiving mandatory for all contracting authorities.
B2B: Post-Audit Model. No pre-clearance or centralised platform. Mandatory B2B e-invoicing approved in June 2026: issuance from 2027-01-01 (when the buyer is registered in ELMA) and mandatory reception from 2030-01-01. The format is set by secondary regulations; the Directorate of Taxes has indicated EHF. eSignature not required.
SAF-T reporting in Norway is mandatory. SAF-T required for tax audit / reporting.
The next e-Invoicing deadline in Norway is 1 January 2027: Mandatory e-invoice issuance requirement. Entities with bookkeeping obligations required to issue e-invoices to buyers registered in the national Electronic Recipient Register (ELMA, part of t
Exemptions from Norway e-Invoicing may apply to: Micro-businesses and Certain Bankruptcy Estates, Financial Sector. Check specific criteria as exemptions vary by transaction type and business size.