E-Invoicing in Norway
Doing business in Norway? Stay compliant with current and future e-invoicing regulations
Norway already requires e-invoicing for deliveries to public institutions, and with a digital infrastructure based on Peppol and the EHF format, the country is among the world leaders. Now, the pace is accelerating; as part of the ViDA initiative, mandatory B2B e-invoicing will be introduced as early as January 1, 2027, for all entities subject to bookkeeping obligations
With mySupply, you ensure compliance in the Norwegian market through a stable integration to the Peppol network. We handle the technical standards and conversions, ensuring your business is ready for the new requirements well in advance and can maintain seamless trade with your Norwegian customers.
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Achieving Compliance in Norway: An overview with mySupply
Norway is considered one of the most advanced countries regarding the exchange of electronic business documents. They have frequently been a pioneer in digitalizing new areas, with the Norwegian state driving numerous projects closely supported by the Norwegian business sector
The private sector, in particular, has embraced digitalization, and today, far more electronic business documents are exchanged between businesses (B2B) in Norway than between businesses and the public sector, despite B2G e-invoicing legislation. E-invoicing in Norway has become a vital part of this development, supporting the continued growth of digital business processes.
Legislation
Norway’s e-invoicing legislation is based on EU Directive 2014/55/EU. Norway has mandatory B2G legislation, meaning that Norwegian companies acting as suppliers to the Norwegian public sector are required to send electronic invoices and credit notes.
As an extension, the Norwegian government presented a concrete legislative proposal for the B2B sector in March 2026. According to the updated timeline from the Norwegian Ministry of Finance, all entities subject to bookkeeping obligations in Norway – including both Norwegian and foreign companies – must transition to sending electronic invoices as early as January 1, 2027. This will be followed by a mandatory requirement for digital bookkeeping and the receiving of e-invoices starting January 1, 2030. The objective is to establish a modern economic structure in line with European standards and to harmonize with the pan-European ViDA initiative.
Implementation timeline for Norwegian legislation
Below are the key dates for the gradual introduction of mandatory electronic invoicing and digital bookkeeping for B2B transactions.
| Date | Legislation | Allowed invoice formats |
| January 1, 2027 | Requirement to send e-invoices | EHF version 3.0, which is based on the Peppol BIS standard, and in accordance with the European standard EN16931. |
| January 1, 2030 | Requirement to receive e-invoices and to bookkeep digitally. | Same requirements as for sending: EHF version 3.0, which is based on the Peppol BIS standard, and in accordance with the European standard EN16931 |
What Can Be Exchanged?
Electronic Invoices and Credit Notes: For these, the Peppol standard format Peppol BIS Billing 3.0 must be used. When Norwegian suppliers send to Norwegian customers, additional rules are applied on top of the Peppol standard, which the Norwegian supplier must follow. When non-Norwegian suppliers send to Norwegian customers, they must comply with the Peppol standard.
Other Electronic Business Documents: EHF (Electronic Trade Format) Order, EHF OrderChange, EHF Order Confirmation, EHF Catalogs and Receipt Responses, and EHF Despatch Advices.
ISO 20022 Payment Files: Norway currently operates a domain within Peppol called Payment. An extended version of the Peppol network (Enhanced Peppol) is used to exchange payment files between companies and banks in Norway. These payment files cover transactions conforming to the international ISO standard known as ISO 20022. The Payment domain is currently only in use in Norway but has potential in other countries since ISO 20022 is an international standard.
How Are Electronic Business Documents Exchanged?
In Norway, electronic business documents are exchanged through the Peppol Network. This exchange is facilitated by certified Peppol Service Providers who handle electronic business document exchanges on behalf of their customers. Customers and suppliers needing to send or receive documents to and from Norway must connect to the Peppol Network through a certified Peppol Service Provider, often referred to as a Peppol Access Point.
Exceptions and Special Conditions
The changes do not apply to Norwegian companies that exclusively engage in export trade. Additionally, sole proprietorships without accounting obligations and with an annual turnover under NOK 50,000 are exempt from receiving electronic invoices and can only send them if their systems support it. Bankruptcy estates, B2C transactions, and cash sales are also exempt, with special rules applicable to financial institutions, pension funds, and insurance companies.
Tax Reporting / Tax Clearance
Companies with a turnover exceeding 5 million NOK are required to report to the Norwegian tax authorities using the SAF-T format. The SAF-T format contains data about a company’s accounting and is often generated directly from the financial system.
A final CTC clearance model has not yet been adopted in Norway, but the new 2026 legislative proposal establishes a foundation for this, and there are strong indications that Norway will align with the Peppol network for Tax Clearance via the so-called Peppol CTC model.
Archiving Requirement
There is a 5-year archiving requirement for electronic invoices and credit notes in Norway.
Relevant Initiatives in Norway
There is no doubt that digitization is advancing rapidly in Norway, particularly in the realm of electronic business document exchange.
One notable initiative in Norway is the Peppol Logistics project. This project aims to digitize complex logistics processes by defining a set of standard Peppol BIS formats and using the Peppol network as the exchange platform. Various stakeholders in Norway are interested in establishing a common standard for exchanging logistics documents.
CTC or Tax clearance is a topic across Europe, although Norway is not officially part of the EU but follows its trends. One significant financial topic in the EU is VIDA (VAT In The Digital Age). European legislation is being developed to mandate the use of e-invoicing and obligatory VAT clearance with national tax authorities to combat tax fraud. Therefore, Norway is moving towards a future where electronic invoicing and real-time VAT reconciliation are expected, although the exact model for this has not yet been determined.
VAX360 ensures that you are compliant with the new legislation
If your company is involved in the Norwegian B2B sector, the mandatory introduction of electronic invoicing will affect you as early as January 1, 2027.
VAX360 can ensure that your company complies with the new legislation. Our solution enables you to send and post electronic invoices seamlessly and in accordance with the applicable regulations.
