Norway confirms e-invoice formats and transitional rules ahead of January 2027 launch
29 September 2026: Norway has finalised detailed rules for its B2B e-invoicing mandate starting 1 January 2027, including permitted formats, exemptions and an important three-year transition period.
The Norwegian Tax Directorate adopted amendments to the Bookkeeping Regulation on 29 September 2026, following the June 2026 amendments to the Bookkeeping Act.
The timetable is now:
- 1 January 2027: businesses subject to Norwegian bookkeeping obligations must issue structured electronic invoices to other bookkeeping-obligated businesses.
- 1 January 2028: the buyer’s organisation number must be included on sales documents for bookkeeping-obligated buyers.
- 1 January 2030: businesses must be able to receive electronic invoices and bookkeeping must be performed using a digital bookkeeping system.
2027 e-invoicing obligation depends on buyer readiness
There is an important transitional provision.
Until 1 January 2030, the obligation to issue an electronic invoice will in practice apply where the buyer has the functionality to receive one, typically through registration in ELMA/Peppol.
This creates a phased implementation rather than a universal send-and-receive mandate from January 2027.
From 2030, the receiving obligation removes this transitional limitation.
EHF and Peppol BIS approved formats
From January 2027, Norway’s approved e-invoice standards will be:
- EHF Invoicing 3.0 or later
- Peppol BIS Billing 3.0 or later
- EHF Self-Billing 3.0 or later
- Peppol BIS Self-Billing 3.0 or later
However, during the transition to 2030, other structured electronic formats such as EDIFACT and E2B may continue to be used where they meet the statutory definition of an electronic invoice.
PDF invoices do not qualify as structured electronic invoices and cannot be used where the buyer is able to receive compliant electronic invoices.
Digital bookkeeping from 2030
From 1 January 2030, bookkeeping-obligated businesses must maintain their accounts using a digital bookkeeping system.
Separately, from January 2027 the existing exemption allowing businesses with turnover below NOK 5 million not to keep booked information electronically accessible will be withdrawn.
Electronic invoices must also be retained in their original electronic format throughout the applicable retention period.
Small business exemptions
Businesses with annual turnover not exceeding NOK 50,000 are generally exempt from the requirements to use a digital bookkeeping system and receive electronic invoices.
However, where such a business uses an invoicing system capable of issuing electronic invoices, it must use the electronic format.
Specific exemptions also apply to certain financial services, insurance and pension activities and some bankruptcy estates.
Norway takes a staged approach to e-invoicing
Norway’s model is therefore less of a January 2027 “big bang” than originally appeared.
Whilst structured B2B invoicing starts in 2027, Norway is allowing existing business capabilities and formats to bridge the three years to full digital invoicing and bookkeeping from 2030.
The approach also fits the wider European move towards structured transaction data and digital accounting, including the EU’s VAT in the Digital Age (ViDA) reforms taking effect from July 2030.
Norway has fully implemented the European standard on eInvoicing, including the EN16931 standard
The move follows neighbouring Sweden e-invoicing review which undertook a similar review two years ago – although there has been no progress since then.
