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Norway e-Invoicing
Updated 15 June 2026
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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)), rolled out in two phases: from 1 January 2027 businesses must issue e-invoices to buyers registered in the ELMA register, and from 1 January 2030 all in-scope businesses must also receive e-invoices and use a digital bookkeeping system. The mandate covers all entities with bookkeeping obligations, including locally registered foreign companies; consumer and cash sales are out of scope. EHF is the expected format, to be confirmed in secondary regulations due by 15 December 2026.
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
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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.
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Compliance Regime
CTC Model
Post-audit
B2G: Decentralised Exchange Model (Peppol 4-corner network) with mandatory EHF exchange in public procurement.
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)), rolled out in two phases: from 1 January 2027 businesses must issue e-invoices to buyers registered in the ELMA register, and from 1 January 2030 all in-scope businesses must also receive e-invoices and use a digital bookkeeping system. The mandate covers all entities with bookkeeping obligations, including locally registered foreign companies; consumer and cash sales are out of scope. EHF is the expected format, to be confirmed in secondary regulations due by 15 December 2026.
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: Decentralised Exchange Model (Peppol 4-corner network) with mandatory EHF exchange in public procurement.
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.