Mandatory e-invoicing in Norway from 1. January 2027

Approved e-invoice formats in Norway 

As expected, the approved invoice formats for invoicing between Norwegian entities subject to bookkeeping obligations will mirror the current formats for invoicing to government entities (B2G). 

Four standards are approved from 1 January 2027: EHF Invoicing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing. All formats must be version 3.0 or later. PDF, paper and other non-machine-readable formats are not approved formats for electronic invoicing. 

A transitional arrangement is also introduced, allowing other structured electronic invoice formats to be used until 31 December 2029, provided an agreement is entered into with the invoice recipient. In its explanatory notes, the Norwegian Tax Administration specifies that examples of such formats include EDIFACT and E2B.

Obligation to issue e-invoices from 2027 and obligation to receive e-invoices from 2030 

• 1 January 2027: Legal entities subject to bookkeeping obligations must issue electronic invoices to customers registered to receive e-invoices (in the so-called ELMA register/Peppol register). The definitions of “electronic invoice” and the requirements for storing e-invoices in their original format also apply from this date. 
• 1 January 2030: All legal entities subject to bookkeeping obligations must use an electronic accounting system and be able to receive e-invoices. 

In practice, the phased introduction means that Norwegian entities subject to bookkeeping obligations must send e-invoices to customers who are already able to receive them during the period 2027 to 2029. Customers who are not yet registered do not trigger the obligation to send e-invoices for the time being. In such cases, an ordinary PDF invoice will be sufficient. From 2030, e-invoices will be the new standard, as all entities within the scope must be able to both send and receive e-invoices. 

A clarification is also introduced stating that from 1 January 2028, sales documentation must always be sent to buyers subject to bookkeeping obligations, and the buyer’s organisation number must always be stated on the invoice. This represents a tightening of the current rules. Under the current Norwegian Bookkeeping Regulations Section 5-1-2, first paragraph, it is sufficient to state the buyer’s name and either address or organisation number — meaning that the organisation number is currently an alternative to the address, not a mandatory requirement. From 2028, the organisation number will be required for all invoices to buyers subject to bookkeeping obligations. All such entities should therefore already now verify that their sales documentation includes the buyer’s organisation number, to ensure a smooth transition. 

Who is exempt?

• Financial institutions, insurance and pension undertakings: An exemption from the e-invoicing obligation applies to documentation issued as contract notes, account statements or policy documents. Ordinary invoicing from these businesses is covered by the new requirements in the usual manner. 
• Bankruptcy estates that are not engaged in business activities but submit VAT returns are exempt from the requirement for an electronic accounting system and the ability to receive e-invoices from 2030. 
• Small businesses with annual turnover of no more than NOK 50,000, which are neither subject to accounting obligations nor VAT-registered, are covered by simplified rules. They are not required to receive e-invoices but must send e-invoices if their invoicing system supports it. If turnover exceeds NOK 50,000 during the calendar year, the exemption ceases to apply from the point the threshold is exceeded. Limited liability companies and VAT-registered businesses are not covered by the exemption, regardless of turnover. 

Other changes 

Electronic accessibility: Previously, businesses with turnover below NOK 5 million were exempt from the requirement to keep recorded information electronically accessible. This exemption is being removed from 2027. Upon winding down of a business, the information must be kept accessible for at least six months after the date of winding down. 

Storage of e-invoices: From 2027, e-invoices must be stored in their original format. This means that the structured data file cannot be replaced with a printout or PDF during the retention period. 

Updated statutory references: The rules on buyer and seller identification now refer to the new Entity Register Act of 2025. These changes are of a technical nature only. 

What should you do now? 

The amending regulations mean that all technical requirements and details are finalised before the legislative changes come into force on 1 January 2027. All legal entities subject to bookkeeping obligations should therefore make the following assessments: 

• Check system support – Can your invoicing system send and receive in EHF or Peppol format? If not, you should contact your system provider now. If you use other formats, you should plan the transition well in advance of the transitional arrangement expiring at the end of 2029. 
• Ensure proper storage – Electronic invoices must be stored in their original format. Verify that your archiving solution retains the structured data file, not just a PDF view. 
• Establish good invoicing routines – Until the general obligation to receive comes into force in 2030, keep track of which customers can receive e-invoices and which still require traditional PDF invoices, and adapt your routines accordingly. 
• Monitor international developments in e-invoicing – The Norwegian requirements should be viewed in the context of the EU’s ViDA reform, which introduces mandatory e-invoicing for cross-border B2B transactions within the EU from 1 July 2030. Several EU countries are already introducing their own national requirements. It is therefore important to assess whether your business is affected by these changes and to follow how the regulations develop both nationally and internationally. 

See explanatory notes (in Norwegian) from the Norwegian tax authorities.