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Norway Finalises E-Invoicing Rules Ahead of January 2027 Mandate

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Sarah Fane
Oct 2, 2026
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Norway has finalised the implementing rules for mandatory B2B e-invoicing, confirming approved formats and transitional arrangements ahead of the first requirements taking effect on 1 January 2027.

The Norwegian Tax Directorate adopted amendments to the Bookkeeping Regulation on 29 September 2026. Businesses subject to Norwegian bookkeeping obligations must issue structured e-invoices to business customers registered to receive them through ELMA/Peppol from January 2027.

The obligation to receive e-invoices, alongside requirements to use an electronic accounting system, begins on 1 January 2030. Until then, customers that are not registered to receive e-invoices do not trigger the sending requirement, and PDF invoices remain permissible in those cases.

Approved formats are EHF Invoicing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, all version 3.0 or later. Other qualifying structured formats, including EDIFACT and E2B, may continue until 31 December 2029 by agreement with the recipient.

From January 2027, e-invoices must also be retained in their original structured format. From January 2028, invoices to buyers subject to bookkeeping obligations must include the buyer’s organisation number.

  • January 1, 2027: Businesses subject to bookkeeping obligations must issue electronic invoices to customers who are registered to receive e-invoices (in the so-called ELMA register/Peppol register). The definitions of "electronic invoice" and the requirements for storing e-invoices in their original format also apply from this date. 
  • January 1, 2030: All businesses required to keep accounts must use an electronic accounting system and be able to receive e-invoices. 

Finance teams should check system support, customer receiving capabilities and whether their archives preserve structured invoice files.

Source: PwC Norway, 30 September 2026

Norwegian Tax Authority


This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.