Norway Moves Towards Mandatory Structured B2B E-Invoicing from 2027

• Norway’s electronic-invoicing reform requires structured B2B invoice issuance from 1 January 2027, followed by mandatory receipt and digital bookkeeping from 1 January 2030. The rules were approved through amendments to Norway’s Bookkeeping Act in June 2026. [RE: Follow…Board Call | Outlook], [ey.com], [vatupdate.com]
• The issuance requirement applies where the customer is registered in Norway’s ELMA electronic-recipient directory. The invoice must use a structured electronic format suitable for automated processing; an emailed PDF does not meet that definition. [taxnews.ey.com], [ey.com], [vatupdate.com]
• The framework uses Norway’s EHF format, which is based on Peppol BIS and EN 16931. It applies broadly to businesses subject to Norwegian bookkeeping obligations, including foreign companies where Norwegian law imposes such obligations. [ey.com], [vatupdate.com]

Extended article

Norway’s transition to mandatory B2B electronic invoicing is entering the implementation phase ahead of the 1 January 2027 commencement date.

The reform was initially presented as a government proposal on 5 May 2026. According to the subsequent public analysis, the Norwegian Parliament approved the amendments to the Bookkeeping Act in June 2026. [ey.com], [vatupdate.com]

From 1 January 2027, businesses subject to Norwegian bookkeeping obligations must issue structured electronic invoices to business customers registered in ELMA, Norway’s electronic-recipient registry connected with the Peppol environment. [vatupdate.com]

The required invoice must be created, sent and received in a structured electronic format suitable for automated processing. A PDF attached to an email does not satisfy the structured-invoice requirement. EHF, Norway’s Peppol-based electronic commerce format, is the relevant national standard. [taxnews.ey.com], [ey.com]

The second phase begins on 1 January 2030 and introduces mandatory electronic-invoice receipt and qualifying digital bookkeeping. [ey.com], [vatupdate.com], [vatupdate.com]

The rules apply to entities with Norwegian bookkeeping obligations, irrespective of where the business is established. EY specifically notes that foreign businesses with Norwegian VAT registrations can have Norwegian bookkeeping obligations and may therefore fall within the framework. [ey.com]

Companies should verify their registration and electronic addresses, confirm that customers can be identified in ELMA, and test whether their invoicing solution generates compliant EHF documents.

External sources: EY analysis of Norway’s mandatory e-invoicing framework and Norway’s approved 2027 B2B e-invoicing framework. [ey.com], [vatupdate.com]