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08 May 2026

Norway proposes to introduce mandatory e-invoicing from 1 January 2027

  • On 5 May 2026, the Norwegian government proposed legislation to introduce mandatory e-invoicing, effective from 1 January 2027; digital bookkeeping would be mandatory from 1 January 2030.
  • One of the objectives of the proposal is to align Norwegian requirements with European Union developments, in particular with the Value Added Tax (VAT) in the Digital Age (ViDA) initiative.
  • The proposed rules will apply to all businesses with bookkeeping obligations in Norway, irrespective of where the business is established.
  • Businesses should assess their current invoicing systems and registration status to ensure readiness for EHF-compliant invoicing and alignment with broader European VAT digitalization initiatives.
 

Executive summary

The Norwegian government has proposed mandatory e-invoicing, effective from 1 January 2027.

One of the objectives of the proposal is to align Norwegian requirements with European Union (EU) developments, in particular with the Value Added Tax (VAT) in the Digital Age (ViDA) initiative.

The proposal follows an assessment carried out by the Norwegian Tax Administration (Skattedirektoratet) and has been submitted to Parliament as part of the 2025—2026 legislative process.

Scope of proposed rules

The proposed rules will apply to all businesses with bookkeeping obligations in Norway, irrespective of where the business is established.

This means that foreign companies will also be included if they have bookkeeping obligations under Norwegian law. Foreign companies that, for example, are VAT registered in Norway have bookkeeping obligations in Norway. Foreign businesses with bookkeeping obligations in Norway are therefore expected to comply with the same e-invoicing requirements as Norwegian entities.

The same proposal introduces a requirement to make digital bookkeeping mandatory from 1 January 2030.

Mandatory e-invoicing format

Businesses will be required to issue invoices in a structured electronic format when invoicing other bookkeeping-liable businesses in Norway, effective from 1 January 2027.

PDF invoices sent by email will not meet this requirement.

The proposal assumes that EHF (Elektronisk Handelsformat, meaning Electronic Commerce Format) version 3.0 or newer will be the mandatory standard. EHF is based on the Pan-European Public Procurement On-Line (PEPPOL) framework and is interoperable with European standards.

As such, to comply with the e-invoicing requirement, businesses must:

  • Use an invoicing software that supports EHF invoicing
  • Be registered in ELMA/PEPPOL Directory (electronic invoice address register)

Further technical requirements will be provided at a later stage.

Next steps

The Norwegian authorities have decided to accelerate the implementation timeline. A statutory requirement to use e-invoicing and digital bookkeeping in the business sector was proposed in 2025 and circulated for public consultation. Following this process, the Ministry of Finance announced that it is aiming to introduce a mandatory requirement to issue and exchange e-invoices (in a structured electronic format) for business-to-business (B2B) transactions from 1 January 2027.

Furthermore, the Ministry has requested that draft regulations are submitted well in advance of the planned entry into force.

Implications

Businesses should prepare for mandatory structured e-invoicing and digital bookkeeping by assessing whether their invoicing and accounting systems can meet forthcoming regulatory requirements. The Government has instructed the Norwegian Tax Administration to develop detailed rules on invoice formats, technical standards for electronic accounting systems and potential regulation of accounting software providers. For multinational groups, this may require adapting centralized invoicing and Enterprise Resource Planning systems to comply with Norwegian requirements, including the use of EHF for B2B transactions, as well as monitoring further regulatory developments in this area.

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Contact Information

For additional information concerning this Alert, please contact:

Ernst & Young Advokatfirma AS (Norway), Oslo

Ernst & Young Advokatfirma AS (Norway), Stavanger

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

Document ID: 2026-1030

 
 

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