Norway - e-invoicing mandate
B2B issuance mandatory from 1 January 2027
Norway is no longer merely consulting: the Storting adopted the law on 8 June 2026, amending the bookkeeping act. Issuing electronic invoices between bookkeeping-liable entities becomes compulsory on 1 January 2027, and digital bookkeeping plus the obligation to receive follow on 1 January 2030. B2G has been mandatory since 2019 in EHF 3.0, the Norwegian Peppol BIS Billing 3.0 specification. There is no transactional reporting: the reform covers exchange and bookkeeping, not clearance.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2027-01-01B2BIssuance obligation between bookkeeping-liable entities
- 2030-01-01B2BDigital bookkeeping + obligation to receive
Formats
Model
Decentralised — accredited service providers route invoices (4/5-corner, Peppol)
Network
Peppol
National specification
EHF 3.0
Legal basis
Forskrift om IT-standardar i offentleg forvaltning, § 10 (B2G) · Bokføringsloven (Prop. 44 L / Lovvedtak 52)
Official sources
- www.digdir.no — B2G mandatory, EHF 3.0, basis §10
- www.regjeringen.no — B2B law (Prop. 44 L), adopted 08/06/2026, dates 2027/2030
Last verified: 2026-07-12
B2G (EHF 3.0) has been mandatory since 2019; the Storting adopted a B2B law on 8 June 2026 — issuance from 2027, digital bookkeeping and reception from 2030.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Norway?
Status in Norway: B2B issuance mandatory from 1 January 2027. Norway is no longer merely consulting: the Storting adopted the law on 8 June 2026, amending the bookkeeping act. Issuing electronic invoices between bookkeeping-liable entities becomes compulsory on 1 January 2027, and digital bookkeeping plus the obligation to receive follow on 1 January 2030. B2G has been mandatory since 2019 in EHF 3.0, the Norwegian Peppol BIS Billing 3.0 specification. There is no transactional reporting: the reform covers exchange and bookkeeping, not clearance.
Which e-invoice formats are accepted in Norway?
The accepted formats in Norway are: EHF 3.0, Peppol BIS 3.0, UBL, EN 16931. They are exchanged over Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Norway?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Norway without transmitting anything.