Norway is introducing new B2B e-invoicing requirements that will affect all companies with a bookkeeping obligation.
From 1 January 2027, companies with a bookkeeping obligation must send structured e-invoices to other companies with a bookkeeping obligation that can receive them.
From 1 January 2030, it will also be mandatory to use an electronic accounting system that can receive and process e-invoices.
In short, the new rules mean:
- From 1 January 2027, sending B2B e-invoices will be mandatory when the recipient can receive e-invoices.
- From 1 January 2030, companies with a bookkeeping obligation must use an electronic accounting system and be able to receive and process e-invoices.
- Norway already has a well-established infrastructure for e-invoicing through the EHF and Peppol.
- The detailed technical requirements for B2B e-invoicing have not yet been determined.
- Norway also has existing requirements for electronic VAT reporting through the VAT return.
E-invoicing in Norway
Norway has long been a pioneer in electronic invoicing and Peppol. Norway, along with several other European countries, participated in the original Peppol project and has since built up an extensive infrastructure for electronic document exchange.
According to OpenPeppol, around 140 million B2B and B2G invoices are sent in Norway per year, of which about half are exchanged as EHF/Peppol BIS.
The development is part of Norway’s work to digitise companies’ administration, bookkeeping and reporting. At the same time, the development follows the broader European movement towards more digital invoicing and reporting, including the EU’s VAT in the Digital Age (ViDA).
B2G e-invoicing in Norway
Electronic invoicing is not new in Norway, and it has been a requirement in the public sector for many years.
Since 2012, companies that invoice Norwegian public authorities have had to send invoices electronically in a structured format.
Norway uses the Electronic Commerce Format (EHF) for the electronic exchange of business documents. For invoicing, the EHF is based on Peppol BIS Billing 3.0, which makes it possible to exchange structured invoice data between different finance and ERP systems.
E-reporting in Norway
Norway also already has requirements for electronic reporting in the VAT area.
Companies report VAT through ‘VAT returns’, which are sent electronically to the Norwegian tax authorities (the Norwegian Tax Administration). The reporting includes information about the company’s VAT for the period in question. How often the company must report depends, among other things, on the size of the company.
It is important to distinguish between e-reporting and e-invoicing. The VAT return is the reporting of VAT data to the authorities, while e-invoicing is about the exchange of the individual invoice between, for example, a supplier and a customer.
Norway thus has electronic reporting, but the new B2B mandate is not a CTC system where each invoice must be approved or reported to the tax authorities in real time.
New requirements for B2B e-invoicing from 2027
The big change will come on 1 January 2027.
Here, Norwegian companies must send structured electronic invoices to Norwegian companies that can receive e-invoices.
A PDF invoice sent by email is not considered a structured electronic invoice. An e-invoice, on the other hand, contains data in a structured format that can be processed automatically by the recipient’s system.
From 2027, there is a requirement to send, while the general requirement to be able to receive will only follow from 2030.
Mandatory electronic accounting system from 2030
The second phase will enter into force on 1 January 2030.
Here, it will be mandatory for companies with a bookkeeping obligation to use an electronic accounting system. Among other things, the system will support the receipt and automatic processing of structured e-invoices. From 1 January, it is a requirement that you must be able to both send and receive invoices in Norway.
Timeline:
2027: Requirement to send e-invoices to companies that can receive it.
2030: Requirement to be able to receive and process e-invoices through an electronic accounting system.
EHF and Peppol in Norwegian E-Invoicing
Peppol already plays a central role in the Norwegian e-invoicing infrastructure.
It is useful to distinguish between the Peppol BIS and the Peppol network. Peppol BIS defines standards for how electronic business documents are structured, while the Peppol network is the infrastructure that makes it possible to exchange the documents securely between sender and receiver via approved Peppol Access Points. Read more about Peppol here.
Norway’s EHF standards are closely linked to Peppol BIS. Companies can also look up trading partners via Peppol Directory to check if they can accept electronic documents and which document types they support.
The detailed technical requirements for the new B2B mandate will be determined later. Therefore, companies should follow the development towards 2027 to ensure that their solutions support the final requirements.
Concepts you need to know
| Concept |
What does this mean? |
| EHF |
Electronic Commerce Format. Norway’s standards for structured electronic business documents. EHF billing is based on Peppol BIS Billing 3.0. |
| Peppol |
An international infrastructure for the secure electronic exchange of business documents between companies and authorities. |
| Peppol BIS |
Peppol’s specifications for how various electronic documents should be structured. Peppol BIS Billing 3.0 is used for electronic invoices. |
| Peppol Authority |
The organisation that administers the Peppol framework nationally. In Norway, this role is handled by DFØ. |
| Peppol Access Point |
An approved service provider that connects companies to the Peppol network and enables documents to be sent and received. TrueCommerce is Peppol Access Point. |
| Peppol Directory |
A search service that can be used to find companies on Peppol and see which electronic documents they support. The former Norwegian ELMA register has been replaced by Peppol-based lookups. |
| VAT return |
Norway’s electronic VAT return, which companies submit to the Norwegian Tax Administration. |
What do we know about the Norwegian e-invoicing mandate?
- The most important dates are 1st January 2027 and 1st January 2030.
- From 2027, companies with a bookkeeping obligation must send structured electronic invoices to other companies with a bookkeeping obligation that can receive them.
- From 2030, companies with a bookkeeping obligation must use electronic accounting systems and be able to receive and automatically process e-invoices.
- Peppol and EHF already play an important role in e-invoicing in Norway. However, the exact technical requirements for the new B2B mandate are not yet in place, so it is important to keep an eye on developments towards 2027.
What should your company do today?
Although the first requirement will not come into force until 2027, companies can already now investigate whether their existing ERP or financial system supports structured e-invoicing.
It may also be relevant to investigate the possibilities of being connected to Peppol through a Peppol Access Point provider.
TrueCommerce is the Peppol Access Point and can help companies exchange electronic documents via Peppol and integrate e-invoicing with existing ERP and financial systems.
Frequently asked questions about e-invoicing in Norway
When will B2B e-invoicing become mandatory in Norway?
From 1 January 2027, companies with a bookkeeping obligation must send structured electronic invoices to other companies with a bookkeeping obligation that can receive e-invoices. From 1 January 2030, there will be a requirement to use an electronic accounting system and be able to receive and process e-invoices.
Will Norwegian companies use Peppol from 2027?
Peppol and EHF already play a central role in Norway’s e-invoicing infrastructure. However, the detailed technical requirements for the new B2B mandate are laid down in regulations. Companies should therefore follow the final requirements towards 2027 rather than assuming that all technical details have already been determined.
Is a PDF invoice an electronic invoice in Norway?
No. A PDF sent via email is digital, but it is not a structured electronic invoice. An e-invoice contains structured data that can be transferred between systems and processed automatically.