E-invoicing becomes mandatory in Norway
Major changes has been adopted for Norwegian invoicing and bookkeeping rules. From 1 January 2027, businesses with a Norwegian bookkeeping obligation must send electronic invoices (e-invoices) to their business customers.
What the new rules mean for your business – and how to prepare
In practice, this means that PDF invoices sent by e-mail will no longer be sufficient for the B2B sales that are covered by the rules.
The rules apply across entity types operating in Norway – Norwegian limited liability companies (AS), public limited companies (ASA), Norwegian branches of foreign companies (NUF) and any other entity subject to Norwegian bookkeeping rules such as foreign companies VAT registered in Norway.
What is an e-invoice?
An e-invoice is not a PDF or a Word document. It is a structured digital file that financial systems can read, validate and process automatically without manual handling. In Norway, the expected format is EHF (Elektronisk handelsformat) – the Norwegian equivalent of Peppol BIS Billing 3.0. Although different terms, they carry identical technical requirements, both based on the European standard EN 16931. The legal definition of an electronic invoice is being aligned with the EU’s ViDA framework.
In short, an invoice in this format must meet three requirements:
- Structure: specific technical identifiers so that the receiving system knows how to read it.
- Content: mandatory core elements such as supplier and buyer details, structured invoice lines, tax totals and monetary totals.
- Rules: validation rules ensuring that amounts, dates and VAT information are logically correct and use standardized codes.
What you should do now
To see if your current setup meets the upcoming requirements, we recommend taking the following steps:
- System capabilities: check whether your current system can send and receive EHF/Peppol BIS Billing 3.0 invoices
- Customer mapping: we can assist with verifying whether your customers can receive e-invoices.
- Unable to send e-invoices: we can as a third party provider to ensure that your invoices meet the requirements of an e-invoice.
Next step
For an overview of other key considerations when establishing and operating a business in Norway, see our Doing Business in Norway guide.
If you would like to discuss what the new rules mean for your business, and how to be compliant please contact.
For an overview of other key considerations when establishing and operating a business in Norway, see our Doing Business in Norway guide.
