Legislative proposal for mandatory e-invoicing (EHF format) for all businesses with bookkeeping obligations from 2027-01-01. Digital bookkeeping system requirement from 2030-01-01. Exemption for businesses below 50,000 NOK turnover (~4,500 EUR). Currently no explicit issuing requirement; receiving requires buyer's consent. eSignature not required.
B2C
none
B2G
mandatory
since 1 April 2019
Peppol EHF mandatory for public procurement. Issuing mandatory for all suppliers to contracting government authorities; receiving mandatory for all contracting authorities. eSignature not required.
Businesses with turnover below 50,000 NOK (~4,500 EUR) that are not required to keep accounts or submit VAT returns may be exempted or granted postponements.
Standards:
EN 16931
Supported Formats:
EHF (Peppol BIS Billing 3.0)
Clearance Model:
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 centralized platform. Buyer's consent currently required for receiving. eSignature not required.
Archiving Requirements:
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. Per the Bookkeeping Act (bokføringsloven) .
Mandatory
SAF-T required for tax audit / reporting.
Mandatory e-invoice sending requirement
1 January 2027
B2B
Businesses subject to bookkeeping obligations required to send electronic invoices in EHF format.
Mandatory digital bookkeeping system requirement
1 January 2030
B2B
Businesses required to use a digital bookkeeping system that receives and processes e-invoices automatically.