The Norway e-invoicing mandate requires suppliers to send e-invoices from January 1, 2027, and buyers to be able to receive them from January 1, 2030. Norway also did something almost unheard of in the e-invoicing world: in June 2026, the government moved the mandate ahead by a year, instead of keeping its deadline or delaying it. Businesses had only six months to prepare. Here is the full scope of the rules, whether you send invoices, receive them, or both.
How did the Norway e-invoicing mandate change in 2026?
The government moved the mandate ahead by a year in June 2026, which left businesses six months to prepare for the January 1, 2027 deadline.
The law gave little away about how to implement the mandate. It left the tax administration to write the final regulation, with a deadline of mid-December 2026. Had the tax administration held to that deadline, businesses would have had less than three weeks to prepare.
Fortunately, we received the final explanatory statements at the end of September, so the full scope of the Norwegian e-invoicing mandate is now clear.
What are the key dates?
Two dates define the Norway e-invoicing mandate:
- January 1, 2027: Suppliers must send e-invoices.
- January 1, 2030: Buyers must be able to receive e-invoices.
How can suppliers send e-invoices if buyers aren't required to receive them yet?
Until 2030, suppliers must use e-invoicing if the buyer is registered in ELMA or Peppol.
ELMA is Norway's electronic recipient register (Elektronisk mottakerregister) of businesses that can receive e-invoices. Peppol is the international e-invoicing network.
Starting in 2030, all B2B invoices must be sent as e-invoices. B2G invoicing is already mandatory in most cases and is handled through a separate regulation. Norway already has a very high e-invoicing rate. Most businesses need to make no changes to their setup to transfer invoices in a compliant way.
Who does the Norway e-invoicing mandate apply to?
The mandate applies to all businesses with a bookkeeping obligation when they transact with each other.
There are some exceptions, such as bankruptcy estates, financial businesses, and insurance companies.
Which e-invoice formats are allowed?
An invoice must be issued as an e-invoice in either EHF Fakturering or Peppol BIS, both in version 3.0 or higher. EHF Fakturering is very similar to Peppol BIS, with some Norway-specific additions.
Until 2030, other e-invoice formats are also allowed when both of these conditions are met:
- The supplier and buyer have agreed on the format.
- The file is issued, sent, and received in a structured electronic format suitable for automated processing in the accounting system.
This means EDIFACT can still be used, but PDF cannot.
What must suppliers and buyers do?
- As a supplier, from January 1, 2027, make sure you can look up your buyer in the ELMA and Peppol registries, and issue and transfer invoices in one of the allowed formats.
- As a buyer, from January 1, 2030, make sure you can receive and process invoices that arrive in one of the allowed formats.
Check your readiness
The first deadline is January 1, 2027. If you are not sure where your invoicing stands, take our Invoice Lifecycle readiness assessment.
Source and disclaimer
The information here is based on our understanding and is not official advice. For official advice, contact your tax advisor. You can find the source of these definitions in the tax administration's explanatory statements on the digital bookkeeping and e-invoicing regulations.
