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Norway e-Invoicing
Updated 16 March 2026
Read our full Norway e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
B2B
planned
from 1 January 2027Legislative 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 2019Peppol EHF mandatory for public procurement. Issuing mandatory for all suppliers to contracting government authorities; receiving mandatory for all contracting authorities. eSignature not required.
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Exemptions
Small Businesses
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.
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.
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.
