Norway confirms mandatory B2B e-invoicing from 1 January 2027, a year earlier than proposed
Norway will mandate domestic B2B e-invoicing from 1 January 2027 through amendments to the Bookkeeping Act, pulled forward from the 2028 date in the original consultation. Businesses with bookkeeping obligations must issue structured invoices in EHF 3.0 or newer — built on Peppol BIS Billing 3.0 and EN 16931 — where the recipient is listed in the ELMA recipient register. Paper invoices and PDFs sent by email stop being legally valid invoices for covered transactions and recipients, which is the part most Norwegian suppliers underestimate: the obligation attaches to the document, not just the channel. A second stage on 1 January 2030 adds a receive obligation and fully digital bookkeeping. Limited exemptions apply to small sole proprietorships and bankruptcy estates.