Norway
NONorway uses Peppol as its national e-invoicing network, with EHF as the national Peppol BIS profile; public procurement has required it since 2019, and a business-to-business obligation is being phased in from 2027 to 2030.
Guide reviewed .
Invoicing and electronic documents
Peppol
The national exchange network for public and business e-invoices. DFØ is the Peppol Authority and sets national requirements for Access Points and SMPs.
Peppol BIS Billing 3.0 and EHF · Official source: OpenPeppol · Norway country profile
EHF (Elektronisk handelsformat)
Norway’s national brand for Peppol BIS documents, used for invoices, credit notes and self-billing. EHF and Peppol BIS Billing 3.0 are the approved formats in public procurement and, from 2027, under the Bookkeeping Act.
UBL-based EHF Billing 3.0 and EHF Self-Billing 3.0 · Official source: Lovdata · amendment to the Bookkeeping Regulation, FOR-2026-09-29-1933
ELMA (Elektronisk mottakeradresseregister)
The national receiver register, operated by DFØ, which acts as a Peppol SMP for Norwegian public bodies and businesses. A seller’s duty to send an e-invoice depends on the buyer being registered in ELMA or another Peppol SMP.
Peppol SMP registrations by organisation number · Official source: European Commission · Norway 2024 eInvoicing country sheet
Before sending, look the buyer up in ELMA or another Peppol SMP. Registration is what turns the 2027 sending duty on for a given buyer, and until 2030 a PDF remains acceptable only for buyers that are not registered. Businesses cannot register in ELMA themselves; a system provider does it for them. See Skatteetaten’s guidance.
Public-sector and business invoicing use the same Peppol network and the same EHF and Peppol BIS Billing 3.0 formats, so one Peppol connection serves both. In public contracts the authority may withhold payment until it receives an invoice in an approved format; see the public procurement regulation.
Legal guide
B2G · public procurement
MandatoryContracting authorities under the Public Procurement Act must require electronic invoices in an approved format, receive them through Peppol and process them electronically. Below the EEA threshold the formats are EHF and Peppol BIS Billing 3.0 or later; above it, other EN 16931 formats are also allowed. An authority may withhold payment until a compliant invoice arrives. Confidential content can be exempted.
Official source: Lovdata · regulation on electronic invoicing in public procurement, FOR-2019-04-01-444B2B · issuing e-invoices
Mandatory from 1 January 2027Businesses with bookkeeping duties must issue e-invoices for sales of goods and services to other businesses with bookkeeping duties. Until 1 January 2030 the duty applies in practice only when the buyer can receive e-invoices through ELMA or another Peppol SMP. A PDF is not an e-invoice and may not be used when the buyer can receive one.
Official source: Skatteetaten · duty to send e-invoices from 1 January 2027B2B · approved formats
Fixed by regulationThe approved standards are EHF Billing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, all version 3.0 or later. From 1 January 2027 to 31 December 2029 the parties may agree another structured electronic format, such as EDIFACT or E2B.
Official source: Lovdata · amendment to the Bookkeeping Regulation, FOR-2026-09-29-1933B2B · receiving and digital bookkeeping
Mandatory from 1 January 2030Businesses with bookkeeping duties must be able to receive e-invoices and must keep their books in an electronic accounting system. E-invoices must be kept in their original format.
Official source: Lovdata · amending law on mandatory digital bookkeeping and e-invoicing, LOV-2026-06-19-39Exemptions
LimitedBankruptcy estates, businesses with turnover of NOK 50,000 or less in a calendar year, and certain sales documentation in financial services, insurance and pensions are exempted from some or all of the e-invoice duties. Small businesses below the threshold need only issue e-invoices if their invoicing system can do so.
Official source: Skatteetaten · regulations implementing the digital bookkeeping and e-invoicing amendments
Timeline
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E-invoicing in all public procurement
The regulation on electronic invoicing in public procurement took effect for central and local contracting authorities. Central government had required electronic invoices earlier.
Official source: Lovdata · regulation on electronic invoicing in public procurement, FOR-2019-04-01-444 -
Bookkeeping Act amended
The amending law on mandatory digital bookkeeping and e-invoicing was adopted, following Prop. 44 L (2025–2026).
Official source: Lovdata · amending law on mandatory digital bookkeeping and e-invoicing, LOV-2026-06-19-39 -
Implementing regulation adopted
The Tax Administration amended the Bookkeeping Regulation, fixing the approved formats, the transitional rule and the exemptions.
Official source: Lovdata · amendment to the Bookkeeping Regulation, FOR-2026-09-29-1933 - Upcoming at review
Duty to issue B2B e-invoices (upcoming)
Businesses with bookkeeping duties must send e-invoices to buyers that can receive them. The NOK 5 million exemption from electronic accessibility of records is removed.
Official source: Skatteetaten · regulations implementing the digital bookkeeping and e-invoicing amendments - Upcoming at review
Buyer organisation number on invoices (upcoming)
Sales documents to buyers with bookkeeping duties must always state the buyer’s organisation number, and the sales document must always be sent to such a buyer.
Official source: Lovdata · amendment to the Bookkeeping Regulation, FOR-2026-09-29-1933 - Upcoming at review
Duty to receive e-invoices (upcoming)
Businesses with bookkeeping duties must be able to receive e-invoices and use an electronic accounting system. The transitional allowance for other agreed formats ends on 31 December 2029.
Official source: Skatteetaten · duty to send e-invoices from 1 January 2027
Peppol in Norway
- Directory participants
- 390,382
- Document families
- 23
Peppol Authority: Norwegian Agency for Public and Financial Management (DFØ).
54 certified service providers based in Norway.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 389,814 participants
- 389,808 participants
- CrossIndustryInvoice29,917 participants
- 13,620 participants
- ApplicationResponse13,605 participants
- 13,537 participants
- 13,079 participants
- Document12,964 participants
- 12,957 participants
- Reminder12,930 participants
- unknown12,889 participants
- innbyggerpost568 participants
- 97 participants
- 97 participants
- ReceptionAcknowledgement44 participants
- HandlingException43 participants
- 2 participants
- EndUserStatisticsReport1 participant
- TransactionStatisticsReport1 participant
- 1 participant
- 1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 666 | |
| 217 | |
| 11 | |
| 30 | |
| 18,549 | |
| 5,270 | |
| 3,382 | |
| 23,017 | |
| 863 | |
| 7,170 | |
| 9,110 | |
| 3,093 | |
| 3,634 | |
| 3,153 | |
| 3,915 | |
| 1,925 | |
| 1,669 | |
| 1,233 | |
| 1,299 | |
| 1,529 | |
| 957 | |
| 1,399 | |
| 1,888 | |
| 1,992 | |
| 2,167 | |
| 2,724 | |
| 5,492 | |
| 4,980 | |
| 3,175 | |
| 2,456 | |
| 2,567 | |
| 2,412 | |
| 1,380 | |
| 1,917 | |
| 2,616 | |
| 2,518 | |
| 3,319 | |
| 2,621 | |
| 7,762 | |
| 2,956 | |
| 3,008 | |
| 2,212 | |
| 2,679 | |
| 2,241 | |
| 1,386 | |
| 2,197 | |
| 2,657 | |
| 2,555 | |
| 2,835 | |
| 3,433 | |
| 5,930 | |
| 3,670 | |
| 4,037 | |
| 2,438 | |
| 3,116 | |
| 2,737 | |
| 1,853 | |
| 2,584 | |
| 3,056 | |
| 3,195 | |
| 3,360 | |
| 6,326 | |
| 7,354 | |
| 4,665 | |
| 3,822 | |
| 4,258 | |
| 4,108 | |
| 3,814 | |
| 2,761 | |
| 3,375 | |
| 3,772 | |
| 4,000 | |
| 3,633 | |
| 3,584 | |
| 7,236 | |
| 4,673 | |
| 4,825 | |
| 3,944 | |
| 4,418 | |
| 4,987 | |
| 3,313 | |
| 3,890 | |
| 4,825 | |
| 5,083 | |
| 4,756 | |
| 7,465 | |
| 8,191 | |
| 5,459 | |
| 5,333 | |
| 4,699 | |
| 5,248 | |
| 5,897 | |
| 3,874 | |
| 4,882 | |
| 6,316 | |
| 16,287 |
Registration dates in the current Directory snapshot.