Norway e-Invoicing Mandate 2027
Interoperability (4-corner) · Peppol network via ELMA · EHF Billing 3.0 / Peppol BIS Billing 3.0
E-invoicing becomes mandatory in Norway for domestic B2B transactions from 1 January 2027, when businesses subject to the bookkeeping rules must issue invoices in a structured electronic format. It has already been mandatory for B2G since April 2019. The obligation to receive e-invoices and to keep books in a digital accounting system follows on 1 January 2030. B2C and cash sales stay outside the mandate.
| Status | Phased |
|---|---|
| Legal basis | Bookkeeping Act (Bokføringsloven, LOV-2004-11-19-73) as amended following Prop. 44 L (2025-2026), adopted by the Storting in June 2026; Regulation on electronic invoicing in public procurement (FOR-2019-04-01-444) implementing Directive 2014/55/EU |
| Phase-in | 5 phases, 2012 to 2030 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Not required |
| Format | EHF Billing 3.0, Peppol BIS Billing 3.0 · EN 16931 |
| Platform | Peppol network, with recipients addressed through the ELMA registry · Interoperability (4-corner) |
| Penalties | The Bookkeeping Act amendments do not introduce a dedicated e-invoicing fine; enforcement runs through the general regime in the Tax Administration Act, including coercive fines (tvangsmulkt) for missing or late mandatory information. |
Phase-in timeline
2012 to 2030- 2012Suppliers to Norwegian central government must issue e-invoices
- 2019B2G e-invoicing becomes mandatory across the whole public sector using EHF over Peppol
- 2026The Storting approves Bookkeeping Act amendments introducing mandatory B2B e-invoicing and digital bookkeepingToday
- 2027Bookkeeping-obliged businesses must issue domestic B2B invoices in a structured e-invoice format
- 2030Businesses must be able to receive e-invoices and must keep their books in a digital accounting system
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C not required
- Non-residents: in scope
- EHF Billing 3.0
- Peppol BIS Billing 3.0
- EN 16931
- Peppol network, with recipients addressed through the ELMA registry
- Periodic reporting (not real-time)
- 5 years
- Digital signature: not-required
- Storage: Any (with access)
- The Bookkeeping Act amendments do not introduce a dedicated e-invoicing fine; enforcement runs through the general regime in the Tax Administration Act, including coercive fines (tvangsmulkt) for missing or late mandatory information.
- Additional tax (tilleggsskatt) of 20% applies to understated VAT, rising to 40% or 60% where the conduct is grossly negligent or wilful, and late-filing penalties and interest apply to VAT returns.
- Serious breaches of the bookkeeping rules remain criminal offences punishable by fines or imprisonment. Detailed sanctions specific to the 2027 e-invoicing obligation were still to be set in the Bookkeeping Regulation as at July 2026.
Full technical breakdown: Norway guide on e-Invoice.app
Is e-invoicing mandatory in Norway?
Partly. The mandate is being phased in. E-invoicing in Norway is mandatory for B2G, B2B transactions. Norway operates an interoperability model via Peppol network, with recipients addressed through the ELMA registry. Non-resident businesses are within the scope of the mandate.
What are the Norway e-invoicing deadlines?
The next Norway e-invoicing deadline is 1 January 2027: Bookkeeping-obliged businesses must issue domestic B2B invoices in a structured e-invoice format.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | Suppliers to Norwegian central government must issue e-invoices | None | |
B2G | B2G e-invoicing becomes mandatory across the whole public sector using EHF over Peppol | None | |
B2B | The Storting approves Bookkeeping Act amendments introducing mandatory B2B e-invoicing and digital bookkeeping | None | |
Upcoming | B2B | Bookkeeping-obliged businesses must issue domestic B2B invoices in a structured e-invoice format | None |
Upcoming | B2B | Businesses must be able to receive e-invoices and must keep their books in a digital accounting system | None |
What format and platform does Norway require?
Norway requires e-invoices in EHF Billing 3.0 or Peppol BIS Billing 3.0 (EN 16931), exchanged via Peppol network, with recipients addressed through the ELMA registry on a non-real-time basis. Invoices must be retained for 5 years. For format specifications and implementation detail, see the full Norway technical guide on e-Invoice.app.
What are the penalties in Norway?
- The Bookkeeping Act amendments do not introduce a dedicated e-invoicing fine; enforcement runs through the general regime in the Tax Administration Act, including coercive fines (tvangsmulkt) for missing or late mandatory information.
- Additional tax (tilleggsskatt) of 20% applies to understated VAT, rising to 40% or 60% where the conduct is grossly negligent or wilful, and late-filing penalties and interest apply to VAT returns.
- Serious breaches of the bookkeeping rules remain criminal offences punishable by fines or imprisonment. Detailed sanctions specific to the 2027 e-invoicing obligation were still to be set in the Bookkeeping Regulation as at July 2026.
What changed recently?
- The Storting approved amendments to the Bookkeeping Act making B2B e-invoicing mandatory from 1 January 2027 and digital bookkeeping mandatory from 1 January 2030.
- The Government presented Prop. 44 L (2025-2026) to the Storting, proposing mandatory B2B e-invoicing from 1 January 2027 and digital bookkeeping from 1 January 2030, with detailed requirements on formats, systems and exemptions to follow in the Bookkeeping Regulation.
Need the full Norway compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Norway country guide on our partner site e-Invoice.app.
Norway e-invoicing guide on e-Invoice.appNorway e-invoicing: frequently asked questions
Will small businesses be exempt from Norway's 2027 B2B e-invoicing mandate?
The legislation provides for exemptions, and businesses with annual turnover below NOK 50,000 are expected to be exempt from the requirements to send and receive e-invoices and to use a digital accounting system. Special rules are planned for certain financial undertakings. The detailed criteria will be set out in the amended Bookkeeping Regulation, so businesses near the threshold should follow the implementing rules rather than assume they are exempt from 1 January 2027.
Do foreign companies VAT-registered in Norway have to issue e-invoices?
Yes, if they are subject to Norwegian bookkeeping obligations. The rules attach to entities liable for Norwegian income tax, wealth tax or VAT, regardless of where they are established, so a non-established business with a Norwegian VAT registration and bookkeeping duties is expected to fall within the 2027 issuing obligation for its domestic B2B supplies.
Where must Norwegian accounting records be stored, and for how long?
The main retention period under the Bookkeeping Act is five years after the end of the financial year, with a shorter period for some secondary documentation and longer periods for construction projects and certain financial-sector records; e-invoices must be kept in their original electronic format. The rules on storing accounting material electronically outside Norway, and the approvals sometimes needed, are covered in the detailed Norway guide on e-Invoice.app.
More detailed questions? See the full Norway guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- Prop. 44 L (2025-2026): Endringer i bokføringsloven og enkelte andre lover på finansmarkedsområdet (pliktig digital bokføring og e-fakturering mv.) (Regjeringen.no (Ministry of Finance))
- Lovvedtak 52 (2025-2026) (Stortinget)
- Nye lovregler om e-fakturering i næringslivet og enkelte andre lovendringer på finansmarkedsområdet settes i kraft (Regjeringen.no (Ministry of Finance))
- Lovforslag om e-fakturering i næringslivet (Altinn)
- Parliament Approves Mandatory E-Invoicing and Digital Bookkeeping (VATupdate)
- E-faktura blir obligatorisk fra 2027 (Sticos)
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