Obligation to issue e-invoices from 1 January 2027

From 1 January 2027, bookkeeping entities must send electronic invoices (e-invoices) when they sell goods and services to other bookkeeping entities. Most standard accounting systems already support EHF/Peppol invoices. 

Who does it apply to?

The obligation to send e-invoices applies when bookkeeping entities sell goods or services to other bookkeeping entities. 

The seller issues e-invoices 

From 1 January 2027, if you’re subject to the bookkeeping obligation, you must send e-invoices when you sell goods or services to a buyer with a bookkeeping obligation. 

This obligation applies when the buyer is registered in the ELMA-register (Electronic Recipient Address Register) or in another equivalent registry (SMP) approved by the Peppol network, and can receive e-invoices. Accounting systems and online invoicing solutions can usually check automatically whether the buyer is registered. 

Buyers can require e-invoices 

From 1 January 2027, if you are a buyer subject to the bookkeeping obligation, you can require your suppliers who are also subject to the bookkeeping obligation to send you electronic invoices in EHF/Peppol format. Your enterprise must be registered as a recipient of EHF/Peppol invoices in the ELMA register or in another equivalent registry (SMP) approved by the Peppol network.

Certain types of enterprises are not obliged to send e-invoices: 

  • Bookkeeping entities with a turnover that does not exceed NOK 50,000 in a calendar year are only obliged to send e-invoices if they use an invoicing system that can send e-invoices. This exception mainly applies to sole proprietorships. 
  • Financial institutions. The exemption is related to the use of a specific type of sales documentation. 
  • Insurance companies and pension undertakings. The exemption is related to the use of a specific type of sales documentation. 

What you need to do

Get a system that supports e-invoicing 

Most standard accounting systems support sending e-invoices. If you do not have an accounting system, or your system does not support sending e-invoices, you will need to get one that does. 

Until 31 December 2029, you can use an online invoicing solution to create and send e-invoices. From 1 January 2030, all enterprises must use an accounting system that can both send and receive e-invoices. 

You should therefore consider getting a simple accounting system now, so that you have a solution that meets the requirements that apply from 2030. 

Register the enterprise to receive e-invoices from 2027

If you want to receive e-invoices from 2027, you must register the enterprise in the ELMA register or in another equivalent registry (SMP) approved by the Peppol network. You cannot do this yourself – you must choose a system supplier that does this for you. 

How to register the enterprise in the ELMA register (in Norwegian only) 

In special cases, the Tax Administration may grant a time-limited exemption from the obligation to send e-invoices. 

Circumstances that may provide grounds for exemption:

  • Where the enterprise can provide supporting documents showing that a decision has been made to wind it up no later than 30 June 2027. 
  • Where the enterprise entered into a contract in 2026 to acquire a new, specially developed ERP system. The system, including EHF functionality, will be completed in 2027. 
  • Where the enterprise is a branch or subsidiary of a foreign enterprise and uses the same invoicing solution as that enterprise. The bookkeeping entity can provide supporting documents showing that the foreign enterprise is in the process of adapting its invoicing system to EHF/Peppol, but that the work will only be completed during 2027. 

Read more about the possibility of applying for a time-limited exemption (in Norwegian only) 

E-invoice format requirements

From 1 January 2030, bookkeeping entities must use one of the following formats when sending e-invoices: 

  • EHF Fakturering version 3.0 or newer 
  • Peppol BIS Billing version 3.0 or newer 
  • EHF Selvfakturering version 3.0 or newer 
  • Peppol BIS Self-Billing version 3.0 or newer 

In the period from 1 January 2027 to 1 January 2030, you can also use other electronic invoice formats, such as EDIFACT and E2B. You must have agreed on the format with the buyer. 

If the buyer requires e-invoices in EHF Faktura/Peppol BIS Billing format, you must send e-invoices in that format.  

A PDF invoice does not meet the requirements for an electronic invoice format. You can therefore only use PDF invoices when the buyer is not registered in the ELMA register or in another equivalent registry (SMP) approved by the Peppol network.

What happens next – upcoming regulatory changes

From 1 January 2028, the buyer's organisation number must always be stated in the sales document. 

From 1 January 2030, bookkeeping entities must be able to receive e-invoices. From the same date, enterprises must use an electronic accounting system for bookkeeping. 

Relevant legislation