E-Invoicing in Norway
EHF over Peppol since 2012 in B2G, B2B mandate expected by 2027
The mandate at a glance
Norway is one of the founding homes of the Peppol model: public-sector suppliers have been required to invoice electronically since 2012 using EHF (Elektronisk Handelsformat), Norway's national profile of Peppol BIS implemented in UBL. As a result, Peppol penetration in Norwegian business software is among the highest in the world.
The next step is B2B: Norway has signalled a mandatory B2B e-invoicing regime expected by 2027, building on the existing EHF and Peppol rails rather than inventing a new platform. For most Norwegian businesses the mandate will formalise what their accounting systems already do.
| Date | Obligation | Scope |
|---|---|---|
| 2012 | EHF e-invoicing mandatory | Suppliers to the public sector |
| Expected 2027 | B2B e-invoicing mandate | Scope and phasing to be confirmed |
The B2B mandate timeline is a government intention, not yet an enacted deadline. Verify current status before planning around it.
Required formats and network
Format: EHF, which is Peppol BIS Billing in UBL syntax with Norwegian usage rules, exchanged over the Peppol network. An invoice that validates against Peppol BIS and carries the Norwegian organisation number as endpoint identifier is the working standard for both B2G and voluntary B2B exchange today.
How to comply
- Connect to the Peppol network through an access point (most Norwegian ERPs have this built in).
- Generate EHF / Peppol BIS UBL invoices with the organisation number as the endpoint ID.
- Validate against the Peppol BIS and EHF rule sets before sending.
- Watch for the B2B mandate's enacted scope and dates, expected around 2027.
What InvoiceXML supports for Norway
Frequently asked questions
What is EHF?
EHF (Elektronisk Handelsformat) is Norway's national CIUS of Peppol BIS, implemented as UBL. Current EHF invoice versions are aligned with Peppol BIS Billing, so a conformant Peppol BIS invoice addressed to a Norwegian endpoint generally satisfies EHF.
Is B2B e-invoicing mandatory in Norway today?
Not yet. B2G has been mandatory since 2012, and B2B exchange over Peppol is widespread but voluntary. A B2B mandate is expected by 2027.
Does Norway follow EU e-invoicing law?
Norway is not an EU member but aligns with EN 16931 and Peppol through the EEA and its own procurement rules. ViDA does not directly apply, but the Norwegian model is already compatible with it.
Which identifier addresses a Norwegian Peppol endpoint?
The Norwegian organisation number (organisasjonsnummer), registered in the Peppol directory under the Norwegian scheme.
E-Invoicing in the Netherlands →
E-Invoicing in the United Kingdom →
E-Invoicing in Belgium →