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Norway has become the latest European country to propose the introduction of a mandatory e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. regime for business-to-business (B2B) transactions, effective from 1st January 2028.
This new regime will apply to resident businesses selling to other VAT-registered businesses within Norway.
Key timelines
July 2025: Public consultation opens for feedback on digital accounting and e-invoicing requirements
January 2025: Businesses must issue e-invoices
January 2030: Businesses must adopt digital accounting systems and be able to receive e-invoices
Building on a strong foundation
Norway has been at the forefront of e-invoicing adoption for more than a decade. Key milestones include:
2011-2012: Early adoption in public sector
2019: Use of PEPPOLThe Pan-European Public Procurement On-Line simplifies electronic procurement by developing technology standards that can be implemented by all governments across the EU. and EHF formats
2022: Mandatory electronic VAT reporting via SAF-TSAF-T (Standard Audit File for Tax) is a file type based on the XML standard. It is created in a standard readable format from data exports taken from accounting records. SAF-T is used internationally to ensure the fast and secure digital transfer of tax information. It is known for its high level of security, ability to simplify the collection of tax data and simple readability due to its standardised format.
Norway’s e-invoicing infrastructure
Norway’s e-invoicing system is built around global interoperability standards:
- Transmission network: The PEPPOL network, widely adopted across Europe.
- Invoice format: Most invoices follow PEPPOL BIS 3.0; government bodies accept EHF invoices.
- Routing and registry: The ELMA registry, overseen by the Norwegian Tax Administration, ensures invoices are sent to the correct recipient.
- Submission channels: Businesses typically issue invoices through ERPEnterprise resource planning (ERP) is a type of software that organisations use to manage main business processes. systems or approved service providers.
Unlike some countries, Norway does not require an electronic signature on invoices. However, businesses must keep archived e-invoices for 5 years, or 15 years for oil and pipeline companies.
What this means for businesses
Currently, e-invoicing is voluntary for B2B transactions, though adoption is already widespread. With upcoming mandates, businesses must prepare to:
- Upgrade invoicing systems to support PEPPOL and EHF formats
- Ensure compliance with archiving and reporting rules
- Prepare for B2B e-invoicing mandates, not just B2GCommerce between business to government.
Norway’s approach reflects a broader European trend toward mandatory e-invoicing. By expanding from the public sector to all business transactions, Norway is aligning itself with EU standards and positioning itself at the forefront of digital transformation.
The message is clear: in just a few years, e-invoicing will no longer be an option in Norway, it will be the norm.
For businesses, the next few years are critical for planning and system upgrades. Early adoption of compliant ERP and e-invoicing solutions will ensure a smoother transition ahead of the 2028 deadline.
