Norwegian Regulations on Digital Bookkeeping and E-Invoicing Changes

Norway Finalises E-Invoicing Formats and Transitional Rules for 2027 

Summary 

• Norway has adopted detailed rules requiring structured electronic invoices from 1 January 2027 where both parties have Norwegian bookkeeping obligations and the recipient can receive them. 

• Approved formats include EHF Invoicing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, version 3.0 or later. 

• Alternative structured formats such as EDIFACT and E2B may continue during the transition to 1 January 2030, but PDFs do not qualify as electronic invoices. 

Extended article 

Norway has finalised the detailed framework supporting its B2B electronic-invoicing mandate. From 1 January 2027, entities subject to Norwegian bookkeeping obligations must issue structured electronic invoices to other bookkeeping-obligated entities where the recipient has the functionality to receive them, typically through ELMA and Peppol. 

The approved standards are EHF Invoicing 3.0 or later, Peppol BIS Billing 3.0 or later, and corresponding self-billing formats. During the transition to 1 January 2030, other structured formats, including EDIFACT and E2B, may continue where they satisfy the statutory definition. PDFs do not qualify. From 1 January 2030, businesses must also be able to receive e-invoices and use a digital bookkeeping system, subject to applicable exemptions. 

External sources: Norway final-rules overview | Norway enacted framework 

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Other articles

 

 

• From 1 January 2027, businesses required to keep accounts must issue electronic invoices for sales of goods and services to other bookkeeping entities; the obligation to receive e-invoices starts 1 January 2030.
• Approved e-invoicing standards from 1 January 2027 are EHF Fakturering, Peppol BIS Billing, EHF Self-Billing, and Peppol BIS Self-Billing (version 3.0 or later).
• During the transition until 1 January 2030, other structured electronic invoice formats may be used if they meet the legal requirements; PDF invoices do not qualify as e-invoices unless the buyer cannot receive electronic invoices.
• Exemptions from e-invoicing requirements apply in certain cases, including bankruptcy estates, low-turnover businesses, financial undertakings, and insurance/pension institutions.
• From 1 January 2030, bookkeeping must generally be done in an electronic accounting system, with exemptions such as businesses with annual turnover not exceeding NOK 50,000; the prior exemption from electronic accessibility for businesses under NOK 5 million turnover is repealed from 1 January 2027.

Source: skatteetaten.no

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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