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Norway’s Mandatory B2B E-Invoicing 2027: EHF Format and ERP Compliance

  • Norway is moving to mandatory B2B e-invoicing, with structured electronic invoices required from January 1, 2027, earlier than the previously planned 2028 date.
  • The mandate is phased: 2027 requires issuance of structured e-invoices for domestic B2B transactions, and 2030 requires digital accounting systems that can receive and process inbound e-invoices automatically.
  • The rules apply to all businesses with bookkeeping obligations in Norway, including foreign VAT-registered companies.
  • Invoices must use the EHF 3.0 format, based on Peppol BIS Billing 3.0 / EN 16931.
  • Compliance also requires ELMA recipient lookup and delivery through the Peppol network via accredited access points using secure AS4 protocols.

Source: docnova.ai

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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