Where are we now?
In Norway, e-invoicing is transitioning from a widespread but voluntary practice to a legal obligation for all businesses. The country starts from an advanced position: B2G e-invoicing has been in force since 2019, and already today the voluntary use of Peppol/EHF in B2B has a market share of around 84–89%. The system is based on the EHF (Elektronisk Handelsformat) format, the Norwegian profile of Peppol BIS Billing 3.0, which travels over the Peppol network and complies with the European standard EN 16931 (XML based on UBL).
The regulatory framework was defined in 2026: in June, the Storting approved Prop. 44 L (2025-2026), which amends the Accounting Act, making the issuance of B2B electronic invoices (EHF/Peppol to buyers registered in ELMA) mandatory from 1 January 2027, and the receipt of e-invoices along with fully digital bookkeeping from 1 January 2030. The obligation applies to all entities required to keep accounts, including businesses subject to income tax, wealth tax or VAT in Norway, regardless of their place of establishment, while companies with a turnover below NOK 50,000 are exempt. Bookkeeping is also changing face: spreadsheets and word processing programs will no longer be permitted tools. It should be noted that the 2027 date remains provisional pending secondary legislation, as the rules on formats and any exceptions will be set by the Directorate of Taxes.
The architecture follows the four-corner Peppol model: sender, sender's access point, receiver's access point, receiver, with the ELMA national registry acting as the directory of reachable recipients. Unlike other European countries, Norway does not have a central platform managed by the tax authority: for B2B it adopts an ex-post control model (post-audit). For businesses already active on Peppol, the 2027 obligation largely formalises current practice; for others, the change is structural and affects ERPs, accounting processes and archiving. For those operating internationally, Norway, despite not being an EU member, is fully aligned with the European movement: thanks to a native Peppol mandate compliant with EN 16931, businesses in compliance with Norwegian requirements will already be largely prepared for the obligations of the ViDA era.
A-Cube APIs for e-invoicing in Norway
Where are we now?
In Norway, e-invoicing is transitioning from a widespread but voluntary practice to a legal obligation for all businesses. The country starts from an advanced position: B2G e-invoicing has been in force since 2019, and already today the voluntary use of Peppol/EHF in B2B has a market share of around 84–89%. The system is based on the EHF (Elektronisk Handelsformat) format, the Norwegian profile of Peppol BIS Billing 3.0, which travels over the Peppol network and complies with the European standard EN 16931 (XML based on UBL).
The regulatory framework was defined in 2026: in June, the Storting approved Prop. 44 L (2025-2026), which amends the Accounting Act, making the issuance of B2B electronic invoices (EHF/Peppol to buyers registered in ELMA) mandatory from 1 January 2027, and the receipt of e-invoices along with fully digital bookkeeping from 1 January 2030. The obligation applies to all entities required to keep accounts, including businesses subject to income tax, wealth tax or VAT in Norway, regardless of their place of establishment, while companies with a turnover below NOK 50,000 are exempt. Bookkeeping is also changing face: spreadsheets and word processing programs will no longer be permitted tools. It should be noted that the 2027 date remains provisional pending secondary legislation, as the rules on formats and any exceptions will be set by the Directorate of Taxes.
The architecture follows the four-corner Peppol model: sender, sender's access point, receiver's access point, receiver, with the ELMA national registry acting as the directory of reachable recipients. Unlike other European countries, Norway does not have a central platform managed by the tax authority: for B2B it adopts an ex-post control model (post-audit). For businesses already active on Peppol, the 2027 obligation largely formalises current practice; for others, the change is structural and affects ERPs, accounting processes and archiving. For those operating internationally, Norway, despite not being an EU member, is fully aligned with the European movement: thanks to a native Peppol mandate compliant with EN 16931, businesses in compliance with Norwegian requirements will already be largely prepared for the obligations of the ViDA era.
A-Cube APIs for e-invoicing in Norway
Local regulations, global API.
Every country has its own tax rules — we always have the right API. Our composable technology allows the platform to adapt to local needs, offering individual components or a fully integrated all-in-one solution.
Local regulations, global API.
Every country has its own tax rules — we always have the right API. Our composable technology allows the platform to adapt to local needs, offering individual components or a fully integrated all-in-one solution.
Local regulations, global API.
Every country has its own tax rules — we always have the right API. Our composable technology allows the platform to adapt to local needs, offering individual components or a fully integrated all-in-one solution.