E-invoicing in Norway

Key facts

Model

Post-audit: invoices are exchanged between the parties; no tax-authority clearance before delivery.

Formats

• EHF Billing 3.0
• Peppol BIS Billing 3.0
• EN 16931 (B2G above EEA threshold)

Network / platform

Peppol

Archiving period

5 years

Penalties

Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. 2 April 2019B2GIn forcesend and receive

   Contracting authorities must require e-invoices in an approved standard format in their contracts (procurements started after this date), must be able to receive via Peppol and process invoices electronically; they may withhold payment until a compliant e-invoice is delivered

2. 1 January 2027B2BLegislated (not yet in force)send and receive

   Sales documentation for goods and services to other bookkeeping-obliged businesses must be issued as an electronic invoice (structured format suitable for automated processing), and purchases from them received as e-invoices (Bookkeeping Act section 10 as amended by LOV-2026-06-19-39); the ministry may grant exemptions by regulation

3. 1 January 2030B2BLegislated (not yet in force)

   Bookkeeping must take place in an electronic accounting system (Bookkeeping Act section 7, fourth paragraph)

Details and caveats

Norway is not in the EU but implements Directive 2014/55/EU through the EEA Agreement. Approved B2G formats below the EEA threshold are EHF Billing 3.0+ and Peppol BIS Billing 3.0+; above it, other EN 16931 formats are also approved. The B2B law was adopted in June 2026; per Stortinget, the e-invoicing provisions enter into force on 1 Jan 2027 and the electronic accounting system requirement on 1 Jan 2030. E-invoices must be retained in their original format. The specific B2B format and exemptions are left to regulations not covered by our sources. Archiving: primary accounting documentation must be kept in Norway for 5 years after the end of the financial year (Bookkeeping Act s. 13, per the Norwegian Tax Administration); some material (e.g. documentation of capital goods purchases under the VAT Act) for 10 years.

ERP support in Norway

• Dynamics 365 Business Central — via access-point provider
• Dynamics 365 Finance & Operations — native support
• Odoo — native support

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in Norway
• VAT number format for Norway
• Country code NO (ISO 3166-1)