Norway’s New Bookkeeping Act: A Move from PDF Invoices to Mandatory B2B E-Invoicing

Norway is preparing a major change to how businesses issue, receive and process invoices.

In June 2026, the Norwegian Parliament approved amendments to the Bookkeeping Act introducing mandatory structured B2B e-invoicing and digital bookkeeping. The reform will be implemented in stages from 2027 to 2030.

The goal is to move businesses away from PDF invoices and manual accounting processes toward structured electronic data that can be processed automatically.

Although PDF invoices are digital, they are mainly designed to be read by people. Employees often still need to open them, check the information, and manually enter the data into an accounting or ERP system.

Structured e-invoices work differently. Invoice information, including supplier details, tax amounts, payment terms and individual line items, is sent in a standardised format that accounting systems can read automatically.

This can reduce manual work, speed up processing and lower the risk of data-entry errors.

The first phase starts in 2027. From January 1, 2027, businesses subject to Norwegian bookkeeping rules will be required to issue structured electronic invoices to recipients registered in ELMA, Norway’s electronic recipient register.

Before sending an invoice, suppliers will therefore need to check whether the customer is registered in ELMA and able to receive structured e-invoices.

Invoices covered by the mandate will have to be sent in the required format through the Peppol network.

The second phase begins on January 1, 2030.

From that date, affected businesses will also need to:

1. 1. 1. receive structured electronic invoices,
      2. process them automatically, and
      3. maintain accounting records using qualifying digital accounting systems.

This phased approach gives businesses additional time to review their systems and prepare for the wider digital bookkeeping requirements.

Norway will use existing European e-invoicing standards rather than creating a completely new system.

Invoices will be issued in EHF 3.0, Norway’s implementation of Peppol BIS Billing 3.0 and the European e-invoicing standard EN 16931.

The invoices will be exchanged through the Peppol network using accredited Peppol Access Points. ELMA will be used to confirm whether the recipient can receive electronic invoices.

Businesses already using Peppol in other countries may be able to reuse parts of their existing infrastructure, although they will still need to meet Norway’s local requirements.

The mandate is expected to apply broadly to businesses with bookkeeping obligations in Norway, including foreign companies that are VAT-registered in the country.

Some exemptions exist. These include micro-businesses with annual turnover below NOK 50,000 (~EUR 4,500), as well as certain financial institutions, insurance companies and bankruptcy estates.

Further details on exemptions and technical requirements are expected from the Norwegian Tax Administration before implementation begins.

Businesses should begin checking whether their accounting, invoicing and ERP systems support EHF and Peppol.

They should also review how invoices are currently exchanged, whether they need to connect to a Peppol Access Point and how ELMA checks will be integrated into their invoicing processes.

Although the first deadline is in 2027, the reform may require changes to software, internal workflows and relationships with service providers. Companies operating across several countries may be able to use their existing Peppol infrastructure, but they should still monitor forthcoming Norwegian guidance.