When will B2B e-invoicing become mandatory in Norway?

1 January 2027 for invoice issuance. All bookkeeping-obligated businesses must send structured e-invoices in EHF format. Mandatory e-invoice reception and fully digital bookkeeping follow from 1 January 2030.

Are small businesses exempt from Norway's B2B mandate?

Businesses with turnover below NOK 50,000 (approximately EUR 4,500) that are not required to keep accounts may be exempt.

How long must invoices be retained in Norway?

Primary bookkeeping materials: 5 years. Secondary materials: 3.5 years. Immovable property invoices: 10 years. Archiving abroad is permitted under conditions.

Is SAF-T reporting mandatory in Norway?

Yes. SAF-T has been mandatory for VAT-registered businesses since January 2020. It is separate from the e-invoicing requirement and covers general ledger, accounts receivable, and accounts payable data.

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Norway e-Invoicing Guide

Key facts, deadlines, and compliance requirements for Norway's e-invoicing framework.

Model:Post-AuditStandard:EN 16931B2B:Planned

Updated 2026-03-10

What is e-Invoicing in Norway?

Norway was an early adopter of e-invoicing in Europe, mandating electronic invoices for government suppliers since 2012. The country uses the EHF (Elektronisk Handelsformat) format, which is based on Peppol BIS Billing 3.0 and fully aligned with the European EN 16931 standard.

B2B e-invoicing is currently voluntary but a mandate is planned for 2027. Norway also requires mandatory SAF-T (Standard Audit File for Tax) reporting, making it one of the more digitally advanced Nordic countries in terms of tax authority reporting.

View full country data

Key Deadlines & Milestones

Norway's B2G mandate has been in place since 2012, with the current Peppol BIS Billing 3.0 requirement effective since April 2019. A B2B e-invoicing mandate is planned for January 2027. The mandatory SAF-T reporting requirement took effect in January 2020 for all VAT-registered businesses.

Apr 2019

B2G Peppol EHF mandateB2G

Jun 2025

B2B e-invoicing consultation launchedB2B

Mar 2026

Legislative proposal for mandatory e-invoicing advanced to ParliamentB2B

Mar 2026

Ministry tasks Skattedirektoratet with regulatory amendmentsB2B

Jan 2027

Mandatory e-invoice sending requirementB2B

Jan 2030

Mandatory digital bookkeeping system requirementB2B

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Who Needs to Comply?

All suppliers to the Norwegian public sector must submit invoices electronically in EHF/Peppol BIS Billing 3.0 format via the Peppol network. B2B e-invoicing is voluntary until the planned 2027 mandate.

SAF-T reporting is mandatory for all VAT-registered businesses. The SAF-T file must be available on demand for tax audits and covers general ledger, accounts receivable, and accounts payable data. Small businesses with simple cash-based accounting are exempt from SAF-T.

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How Does It Work?

Norway uses a decentralised Peppol 4-corner model for e-invoice exchange. Businesses connect through Access Points, and invoices flow directly between trading partners without a central government platform or clearance step. The tax authority receives data through SAF-T reporting rather than real-time invoice monitoring.

For B2G, invoices must include the correct organisation number for routing on the Peppol network. The Norwegian Digitalisation Agency (Digdir) oversees the Peppol framework in Norway.

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What Are the Penalties?

B2G non-compliance results in invoice rejection by government entities, causing payment delays. SAF-T non-compliance can trigger fines from the tax authority. Since B2B e-invoicing is still voluntary, there are no B2B-specific penalties, though this will change when the 2027 mandate takes effect.

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