E-invoicing in Norway (B2G E-invoices)
Norway has required public entities to process e-invoices since 2012, using the Peppol network and EHF format to ensure secure and transparent transactions.
Last modified on 2026-01-05 in Blog
Peppol BIS 3.0, EHF Billing 3.0
ELMA
Skattetaten
Post-audit
2019
2028
5 years
Many European countries have already moved forward with e-invoicing to streamline tax compliance and business processes. Norway has been one of the early adopters, and the country is now continuing to expand its system. There’s a proposal to make B2B e-invoicing compulsory from 2028, so that by 2030 all businesses will be able to send and receive e-invoices easily.
The Norwegian government is moving forward with mandatory e-invoicing to create a more efficient, transparent, and reliable tax system. While B2B e-invoicing is currently voluntary, the government has announced plans to introduce mandatory requirements in the future using the Peppol BIS format. This change will apply to companies of every size, ensuring a uniform standard across the country.
Norway has started the process of introducing mandatory B2B e-invoicing using the national EHF format, which is based on Peppol BIS. The Ministry of Finance has published an official consultation instead of an immediate start. Under the current proposal, businesses will need to send electronic invoices from 1 January 2028, and be able to receive them and use digital bookkeeping from 1 January 2030.
The main goal is to modernise bookkeeping, improve data quality, and support Norway’s wider digitalisation strategy. However, this change is still under consultation, which means the final rules and timelines have not been approved yet. Norway has not announced a 2025 start date for B2B, so businesses still have time to prepare while the proposal is being reviewed.
You do not need to know anything about e-invoicing standards or real-time reporting.
E-invoicing means sending and receiving invoices in a structured electronic format, such as Peppol BIS, instead of relying on paper or PDF files. This makes it easier for businesses to automate invoice processing, reduce errors, and speed up payments. In Norway, e-invoicing is being made mandatory to simplify tax reporting, prevent fraud, and bring businesses in line with Europe’s digital transformation.
Norway has been an early adopter of e-invoicing, with public sector suppliers already required to use Peppol BIS for B2G transactions. Building on this foundation, the government is now extending the requirement to all domestic B2B transactions starting January 1, 2025. By doing so, Norway aims to make invoicing more efficient, cut down on administrative costs, and ensure a consistent standard across the country.
The shift will also strengthen transparency and compliance, while giving businesses a modern and secure way to manage invoices. With Peppol BIS, based on the European EN 16931 standard, Norwegian companies will benefit from smoother cross-border trade.
Norway uses the Peppol 4-corner model for e-invoicing, which ensures secure and standardized invoice exchange. In this system, your business sends an e-invoice through your Peppol access point, which forwards it to the recipient’s access point, and finally to the receiver, usually a public sector entity.
This setup allows different systems to communicate seamlessly, ensures that invoices meet the EHF / Peppol BIS Billing 3.0 standard, and provides validation and secure delivery along the way.
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Norway follows the EU Directive 2014/55/EU, which requires public entities to receive structured electronic invoices. The country uses the EHF (Elektronisk Handelsformat) standard for all B2G invoicing, managed by the Norwegian Digitalisation Agency (Digdir) and based on Peppol BIS Billing 3.0, fully aligned with the European standard EN 16931.
All public institutions are listed in ELMA (Elektronisk Mottakeradresseregister), the national directory for e-invoice recipients. Using the Peppol network, suppliers can send secure and fully compliant invoices to ministries, municipalities, and other government bodies.
E-invoices to Norwegian public clients must use EHF or Peppol BIS (EN 16931) and be sent via the Peppol network using ELMA. They must include essentials like organization number, invoice number, tax info, payment reference, and due date. Many public contracts in Norway recommend a 30-day payment term, and suppliers are required to store invoices electronically to comply with Norwegian bookkeeping regulations.
Norway promotes electronic invoicing for B2B transactions to improve efficiency and compliance with tax regulations. While e-invoicing is not yet mandatory for all B2B transactions, the government strongly encourages companies to use structured formats such as EHF (Elektronisk Handelsformat), which is aligned with the European standard EN 16931 and based on Peppol BIS Billing 3.0.
The Norwegian Tax Administration (Skatteetaten) and the Digitalisation Agency (Digdir) recommend using e-invoices to simplify VAT reporting and ensure transparency. The Ministry of Finance launched a consultation on July 1, 2025, proposing that businesses start issuing e-invoices from January 1, 2028, and be able to receive them and use digital bookkeeping by January 1, 2030, pending legislation.
Norway doesn’t currently require businesses to issue structured e-invoices for B2C (business-to-consumer) sales. Customers can still get regular paper or PDF invoices, and there’s no rule that businesses must report these sales to the tax authority in real time. This gives companies more freedom to manage how they bill their customers, as long as they follow normal VAT rules.
However, businesses that handle cash payments must use approved cash register systems that meet the standards set by the Norwegian Tax Administration (Skatteetaten). These systems make sure every sale is properly recorded and help prevent tax fraud.
While B2C e-invoicing isn’t mandatory yet, Norway supports the EU’s VAT in the Digital Age (ViDA) plan, meaning in the future, real-time reporting or structured invoices for consumer sales could be introduced.
In Norway, businesses making cash sales, whether by cash, card, or mobile payment, must use a certified cash-register system approved by the Norwegian Tax Administration (Skatteetaten). These systems record all sales securely, maintain electronic journals, provide receipts, and generate daily reports like “Z-reports.” While Norway requires these certified systems for accurate bookkeeping and VAT compliance, it does not use fiscalisation, meaning sales are not reported to the tax authorities in real time. Using an unapproved system can result in penalties.
In Norway, businesses with bookkeeping obligations submit their VAT returns electronically to the Norwegian Tax Administration (Skatteetaten) and maintain proper digital accounting records. While full real-time e-reporting of every sale is not yet required, keeping structured digital records ensures that financial data is accurate, traceable, and easy to verify.
The system aligns with Norway’s ongoing digitalisation efforts and supports compliance with bookkeeping regulations. By maintaining digital records, businesses can reduce errors, simplify reporting, and prepare for the gradual introduction of mandatory B2B e-invoicing and digital bookkeeping under future reforms.
In Norway, businesses that carry out cash sales must use a cash register system with a valid product declaration. If they don’t, the Norwegian Tax Administration (Skatteetaten) may impose a non-compliance penalty, for example, “ten times the court fee” if a system without a valid product declaration is used.
Additionally, if a business fails to submit required information or documents by the deadline, the tax administration may impose enforcement fines or non-compliance penalties. As an example, failure to provide certain third-party information could result in a penalty of up to NOK 13,140 (10 court fees) and higher if repeated.
Norway is taking big steps toward a fully digital future, with plans to make e-invoicing and digital bookkeeping mandatory in the coming years. For many businesses, that means switching to structured formats like EHF (Elektronisk Handelsformat) and using networks such as Peppol to send invoices safely and efficiently.
With DDD Invoices, you can easily send e-invoices that comply with Digdir and EU standards, while simplifying invoice management, and get the benefits of e-invoicing. It also improves efficiency across your business, supports compliance with Norwegian regulations, and gives you better control over your financial workflows.
Still have questions?
In the 30min free call we will discuss:
All suppliers sending invoices to public sector bodies must use e-invoicing in the EHF format, which follows the European standard EN 16931. For private businesses, e-invoicing isn’t mandatory yet, but the government plans to extend it to all businesses from 2028.
Yes. Businesses need software that supports the EHF format (Elektronisk Handelsformat) and can send invoices through the Peppol network. Many modern accounting systems and ERP platforms already support these standards, making it easier to issue structured invoices and stay compliant.
Mistakes can happen. Most systems allow you to correct or cancel an invoice before it is accepted by the recipient. It’s best to check all details carefully before sending to avoid delays or complications, especially for invoices to public sector clients.
For B2G invoices, failing to use the correct format or submit invoices properly can result in fines according to the Cash Register Systems Act and related regulations. B2B e-invoicing is not mandatory yet, but keeping accurate digital records is important to stay ready for future rules and to ensure proper bookkeeping.
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.