Electronic Invoicing and e-Reporting in Norway

Mandatory Use

In the B2G sector, central government entities have been required to receive electronic invoices since 2011. Starting in 2012, all central government suppliers were also mandated to issue invoices in electronic format.  

Since April 2019, any company invoicing Norwegian government entities must issue e-invoices in the EHF (Elektronisk Handelsformat) format—a national implementation of the European standard EN 16931. This structured XML format ensures interoperability and automated invoice processing.

In the private sector, while there is no legal mandate, e-invoicing is widely adopted, particularly among internationally active companies already using Peppol.

However, the Ministry of Finance has launched a public consultation based on a document prepared by the Directorate of Taxes, examining the possible introduction of mandatory digital accounting and invoicing between businesses. The proposal suggests that, starting January 1, 2028, the issuance of electronic invoices may become mandatory for all entities required to maintain accounting records.

Administrative Requirements

All entities (public or private) wishing to send or receive electronic invoices via the official network must register with ELMA, Norway’s electronic address registry linked to Peppol. Registration is mandatory for participation in public sector electronic invoicing.

Invoice Workflow

Norway uses the Peppol network as its primary infrastructure for transmitting electronic invoices, both domestically and for international transactions. Entities connect through certified Access Points (APs).

Invoice Format

Electronic invoices must be issued in one of the following UBL-based formats::

• EHF Billing 3.0 (Elektronisk Handelsformat)
• Peppol BIS Billing 3.0

The EHF format includes specific validations to ensure compliance with Norwegian tax and accounting regulations.

Electronic Signature

Norwegian legislation does not require electronic signatures on invoices, as the Peppol network and supported formats already guarantee the document’s integrity and authenticity. 

Invoice Archiving

Under current regulations, invoices must be stored for five years, either in electronic or physical format, depending on the company’s preference – as long as access and readability are ensured.