Norway mandates e-invoicing for transactions with public authorities using the Peppol network and the EHF format aligned with EN 16931, ensuring standardized and automated invoice exchange. Looking ahead, proposed reforms would extend mandatory e-invoicing to B2B transactions by 2028 and require full digital bookkeeping by 2030, further advancing Norway’s digital tax ecosystem.
Norway: E-Invoicing System Overview
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Norway
Author: Ivana Picajkić
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General information
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Content accuracy validation date:
15.04.2026
Content accuracy validation time:
08:09h
Norway continues to advance its digital invoicing landscape, building on its position as an early adopter of e-invoicing in Europe. Currently, e-Invoicing is mandatory for transactions with public authorities, requiring suppliers to issue structured electronic invoices instead of paper or PDF formats.
These invoices must be sent through the Peppol network, which serves as the core infrastructure for secure and standardized document exchange. In practice, invoices are issued using the European standard (EN 16931), implemented locally through Norway’s EHF (Elektronisk Handelsformat), ensuring compliance with national tax and accounting rules while enabling automation and interoperability.
A key element of the system is the ELMA registry, which allows businesses to identify whether their trading partners can receive e-invoices via Peppol. Companies must connect through certified Peppol access point providers to exchange invoices and meet technical requirements.
Looking ahead, Norway is considering a major expansion of e-invoicing obligations into the private sector. According to current proposals:
- From 2028, businesses would be required to issue e-invoices for B2B transactions,
- From 2030, they would also need to receive e-invoices and maintain fully digital bookkeeping systems.
If implemented, these changes would significantly increase the use of structured e-invoicing and further reinforce Peppol as the backbone of business transactions in Norway.
Overall, Norway is moving toward a fully digital and standardized invoicing environment, aligning with broader European trends in tax digitalization and real-time reporting.
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