Norway e-invoicing: B2G since 2012, B2B mandatory from 2027

For B2G (supplying government entities): yes, mandatory since 2012. For B2B: yes, from 1 January 2027 — Norway's Parliament approved a mandatory B2B e-invoicing law in June 2026 requiring all VAT-registered businesses to issue structured e-invoices. Mandatory receipt and digital bookkeeping follow from 1 January 2030.

In June 2026, Norway's Parliament approved a law requiring all businesses subject to Norwegian accounting obligations — including foreign entities registered for Norwegian VAT — to issue structured e-invoices to other businesses from 1 January 2027, using the ELMA/PEPPOL network. This is the issuance requirement only; mandatory e-invoice receipt and digital bookkeeping follow later, from 1 January 2030. The format is the same EHF/PEPPOL BIS Billing 3.0 standard already used for Norway's B2G mandate.

EHF (Elektronisk Handelsutveksling Format) is Norway's national e-invoicing format. Since version 3.0 (2019), EHF is fully aligned with PEPPOL BIS Billing 3.0. If your tool supports PEPPOL BIS Billing 3.0, it generates valid EHF invoices for Norway.

Norwegian companies registered in Brønnøysundregistrene (BRREG) can be looked up in the PEPPOL directory using their organization number (with ICD 0192). Invoicia does this automatically — enter an organization number and the PEPPOL endpoint is fetched from BRREG.

The ICD (International Code Designator) for Norwegian organization numbers in the PEPPOL network is 0192. Some older systems use 9908, which is also valid and points to the same Norwegian PEPPOL participants.

Yes. Invoicia generates PEPPOL BIS Billing 3.0 XML (EHF 3.0 compatible) and automatically looks up company details and PEPPOL endpoints from BRREG. Direct PEPPOL network delivery to any registered Norwegian entity is coming soon for Pro.

Norwegian businesses are automatically discoverable on PEPPOL if they are registered in Brønnøysundregistrene (BRREG). To start receiving PEPPOL invoices, you connect to an Access Point provider — Invoicia's Pro plan will connect you directly, coming soon. Your PEPPOL address is your organization number prefixed with ICD 0192 (e.g. 0192:123456789).

Yes. Any Norwegian business registered in BRREG — including sole traders (ENK) — can use PEPPOL invoicing. For government clients, PEPPOL delivery is mandatory regardless of business size. For private customers, PEPPOL is optional but increasingly expected by large enterprises. Invoicia's free plan generates PEPPOL XML; direct network delivery for Pro is coming soon.

Digdir (Digitaliseringsdirektoratet — the Norwegian Digitalisation Agency) is responsible for Norway's public-sector digitalisation, including the PEPPOL infrastructure. Digdir operates the Norwegian PEPPOL Service Metadata Publisher (SMP) and coordinates with Brønnøysundregistrene to maintain the PEPPOL participant directory. All suppliers to Norwegian public sector entities use this infrastructure when delivering EHF/PEPPOL invoices.

EHF (Elektronisk Handelsutveksling Format) is Norway's national e-invoicing profile. EHF version 1 and 2 were distinct Norwegian formats. Since EHF version 3.0 (2019), the format has been fully harmonised with the European PEPPOL BIS Billing 3.0 specification, which is based on UBL 2.1 and the EN 16931 semantic standard. In practice, any tool that generates valid PEPPOL BIS Billing 3.0 XML — including Invoicia — produces invoices that are EHF 3.0 compliant and accepted by Norwegian public sector entities.

Norway is not an EU member but participates in PEPPOL through an EEA agreement. Norwegian B2G e-invoicing has been mandatory since 2012 — far ahead of most EU countries — and Norway's new B2B mandate (issuance from 1 January 2027) puts it ahead of most EU country-level mandates (Belgium 2026, France 2026–2028, Germany 2025–2028) and the EU's own ViDA timeline (~2028–2030) too. For Norwegian businesses with European clients, this means trade partners are increasingly able and required to receive PEPPOL BIS 3.0 invoices — the same format Norway already uses and the incoming B2B mandate requires. Invoicia supports PEPPOL BIS 3.0 on all plans, making cross-border e-invoicing to EU clients straightforward.