E-Invoicing in Norway

Who is obliged to use e‑invoicing in Norway?

In Norway, the implementation of mandatory B2G e-invoicing began in 2011 for central authorities and was fully extended to all public sector entities by 2019.

Despite the lack of mandatory policies, e-invoicing in the private sector is being widely adopted by companies.

On March 16, 2026, Norway’s Ministry of Finance announced that it will soon present a bill to parliament proposing mandatory B2B e-invoicing and digital bookkeeping requirements. The announcement followed the public consultation launched in summer 2025. The scope of the forthcoming bill is largely unchanged from the consultation, with one notable change: the deadline for mandatory e-invoice issuance has been brought forward by one year, from January 1, 2028:

January 1, 2027: Mandatory B2B e-invoice issuance, requiring businesses to send invoices in a structured electronic format. EHF (Elektronisk Handelsformat), Norway’s Peppol-based national invoice format, was proposed in the initial consultation as the standard.
January 1, 2030: Mandatory digital bookkeeping and B2B e-invoice receipt, requiring businesses to use an electronic accounting system capable of automatically receiving and processing e-invoices.

The B2C e-invoicing mandate is currently under consideration, with the decision due by December 2026.

Characteristics of the e-invoicing in Norway

E-invoicing process description

To comply with national regulations in Norway, both economic operators and contracting authorities rely on Peppol Access Point (AP) service providers. In order to be able to send and receive documents through PEPPOL, public administrations and their suppliers must be registered with ELMA (Elektronisk mottakaradresseregister).

What is the required format of an e-invoice?

Norway uses the PEPPOL network for B2G and B2B e-invoicing purposes.

Norwegian public entities accept both e-invoice formats: EHF Billing 3.0 (Elektronisk Handelsformat) and Peppol BIS 3.0.

Archiving requirements for e‑Invoicing in Norway

Required storage period for primary documentation is 5 years.

Invoices must be stored in a way that guarantees their integrity, authenticity, readability, and printability during the storage period, and secures them against loss, distortion, or alteration.

Archiving e-documents outside the EEA, the UK, and Switzerland requires individual consent issued by the Norwegian Tax Administration.

Acts / Government sites

eInvoicing in Norway (europa.eu)

How can we help

In Norway, Peppol is used for e-invoicing in public procurement and widely for B2B e-invoicing (despite no legal framework for B2B). Comarch is an ELMA registered Service Provider.

1. Legal compliance
Full compliance with the latest data exchange regulations and modern data transfer standards
2. Digitization
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
3. Individual approach
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
4.Security
Highest level of security for all sensitive and important company data

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