Oslo, 20 June 2026 – The Norwegian Parliament has approved, in a first reading, legislation that puts the Norway e-invoicing mandate for B2B transactions into law. From 1 January 2027, Norwegian businesses must send their invoices in a structured electronic format. PDF invoices exchanged between businesses will no longer satisfy the legal requirement. From 1 January 2030, the obligation extends to receiving e-invoices and keeping digital bookkeeping records.
What the Norway e-invoicing mandate requires
The mandate rolls out in two phases. From 1 January 2027, Norwegian businesses must issue B2B invoices in EHF (Elektronisk Handelsformat), Norway’s Peppol-based invoice format aligned with the European standard EN16931. From 1 January 2030, the second phase adds a duty to receive e-invoices and process them through a digital bookkeeping system. The government expects to finalise detailed technical regulations, including exact format and transmission requirements, during the remainder of 2026.
The Norway e-invoicing mandate has a notably broad scope. It applies to all bookkeeping entities, including foreign VAT-registered companies. That means Dutch and Belgian businesses trading with Norwegian customers, or holding a permanent establishment there, fall within scope as well.
From 2028 to 2027: why Norway moved up the timeline
Norway’s Ministry of Finance announced in March 2026 that it would bring the original 2028 deadline forward by a year, to 2027. The acceleration follows a public consultation launched in the summer of 2025 and reflects strong political consensus in parliament. Norway joins a growing group of European countries adopting Peppol-based e-invoicing mandates, a trend already visible in earlier mandates such as Denmark’s, which dropped its national standard in favour of Peppol.
What this means for international trading partners
For Dutch and Belgian companies that regularly invoice Norwegian customers, this means their invoicing software or Peppol Serviceprovider needs to be EHF-ready in time. Because the obligation also applies to foreign VAT-registered entities, organisations should start mapping which automated invoicing flows run to Norway and whether their current serviceprovider already supports this format or has it on its roadmap.
Businesses looking for a Peppol Serviceprovider suited to invoicing Norwegian customers can compare options objectively through the Peppol.now comparison tool. The Norway e-invoicing mandate is the latest example of how quickly European mandates are evolving, underlining the value of a future-proof e-invoicing setup.
