On September 29, 2026, Skattedirektoratet, the Norwegian Directorate of Taxes, adopted regulations to implement the Act of June 19, 2026 on mandatory e-invoicing and digital bookkeeping. Four days earlier, on September 25, 2026, the Ministry of Finance set a transitional rule that postpones the duty to receive e-invoices to January 1, 2030. For the full requirements, see our Norway E-invoicing Guide.
Norway's B2B e-invoicing implementation timeline
The obligations will be implemented in two phases:
- January 1, 2027: Bookkeeping-liable businesses must issue e-invoices to other bookkeeping-liable businesses who are able to receive electronic invoices
- January 1, 2030: all bookkeeping-liable businesses in Norway must be able to receive e-invoices and keep books in an electronic accounting system.
Until 2030, the duty to issue an e-invoice applies in practice only when the buyer can receive one.
According to Skattedirektoratet, a buyer can receive e-invoices if it is registered in the Peppol network. Sellers should therefore check each buyer’s Peppol registration when they invoice, and send a structured e-invoice whenever the buyer is registered.
What Norway's e-invoicing mandate means for businesses
- Who is covered: The duty applies to bookkeeping-liable businesses. Anyone who must file a VAT return is bookkeeping-liable, so foreign businesses that are VAT-registered in Norway are in scope. B2C transactions and cash sales are not.
- Documents: Invoices, credit notes and self-billing documents.
- Formats: EHF Fakturering, Peppol BIS Billing, EHF Selvfakturering and Peppol BIS Self-Billing, all version 3.0 or newer. Other structured formats, such as EDIFACT or E2B, may be used until December 31, 2029 if both parties agree.
- PDF invoices: A PDF does not qualify as a structured e-invoice and cannot replace one where the buyer can receive it.
- Exemptions: Businesses with turnover up to NOK 50,000 a year that file an income or wealth tax return, bankruptcy estates, certain financial and insurance businesses.
E-invoicing formats and Peppol requirements
Norway builds on the Peppol network and its national EHF format. Private Access Points exchange invoices directly between businesses. There is no government platform, and invoices do not need clearance by the tax authority before delivery. Neither the Act nor the regulation creates a duty to send invoice data to the tax authority.
What is still being finalised?
The Ministry has asked Skattedirektoratet to study e-invoicing for consumers, digital receipts and regulation of accounting-system vendors. The study is due in December 2026. We found no enforcement guidance for 2027 yet.
How businesses can prepare for Norway's e-invoicing mandate
Businesses with Norwegian bookkeeping duties should check whether they are in scope, confirm that their invoicing system can issue invoices in a Peppol or EHF format, and plan to receive e-invoices before 2030. Our Norway E-invoicing Guide sets out the full process.
Frequently asked questions about Norway’s e-invoicing requirements
Will the requirements apply to B2C transactions?
No. The mandate covers B2B transactions between bookkeeping-liable parties.
Do foreign businesses need to comply?
Yes, if they are bookkeeping-liable in Norway, for example because they must file a Norwegian VAT return. Foreign sellers that are not bookkeeping-liable in Norway are not covered.
Does Norway require reporting to the tax authority?
Not under the Act and regulation published so far.
Can businesses still send PDF invoices?
Only where the buyer cannot receive a structured e-invoice. If the buyer can receive one, a PDF cannot replace it.
