E-Invoicing in Norway — EHF & Peppol

As of June 2026: B2G e-invoicing has been mandatory since April 2019 (EHF / Peppol BIS over the Peppol network). There is no B2B mandate yet, though the Ministry of Finance has asked the Tax Administration to evaluate one. Confirm current rules with DFØ (the Agency for Public and Financial Management).

The Norwegian Mandate

Norway, an EEA country, has required electronic invoicing for the public sector (B2G) since 2 April 2019: all central and local public authorities must receive and process e-invoices that comply with the EU standard EN 16931, transposed via the Regulation on electronic invoicing in public procurement. Norway uses its national EHF (Elektronisk Handelsformat) specification alongside Peppol BIS Billing 3.0, both built on UBL, exchanged over the Peppol network. There is no general B2B e-invoicing mandate today, though B2B e-invoicing in EHF is voluntary, widespread, and well established. The Ministry of Finance has tasked the Tax Administration (Skatteetaten) with evaluating a future B2B obligation, drawing on Denmark's model — but no mandate has been enacted yet.

How Invotify Helps

Norway's EHF format is a UBL-based Peppol CIUS, so the standards Invotify Pro already exports — Peppol BIS 3.0 and UBL 2.1 — align directly with what Norwegian public bodies and businesses accept over the Peppol network. You generate the structured invoice in Invotify and send it through your Peppol access point. Invotify produces the standards-compliant file; transmission goes via Peppol. E-invoicing is a Pro feature.

  • Peppol BIS 3.0
  • UBL 2.1

E-Invoicing in Norway —
Frequently Asked Questions

Q01

Is B2B e-invoicing mandatory in Norway?

Not yet. E-invoicing is mandatory for invoices to public authorities (B2G) and has been since April 2019. For B2B there is currently no mandate — it's voluntary, though very common in the EHF format. The Ministry of Finance has asked the Tax Administration to evaluate a future B2B obligation, but nothing has been enacted. Confirm the latest status with DFØ.

Q02

What is EHF and how does it relate to Peppol?

EHF (Elektronisk Handelsformat) is Norway's national e-invoicing specification. It is a CIUS (a localised profile) of Peppol BIS Billing, built on UBL syntax and exchanged over the Peppol network. Because EHF and Peppol BIS share the same UBL foundation, the Peppol BIS 3.0 and UBL 2.1 files Invotify Pro exports align with what Norwegian recipients expect.

Q03

Will Norway require B2B e-invoicing in the future?

It's under evaluation. The Norwegian Ministry of Finance asked the Tax Administration (Skatteetaten) to assess a mandatory B2B e-invoicing obligation, informed by Denmark's approach. As of June 2026 no mandate is in force and no firm date is set. Norwegian businesses already use EHF voluntarily, so producing standards-based e-invoices now is a sensible head start. Confirm the timeline with DFØ.

Q04

How does Invotify fit Norwegian e-invoicing?

Invotify Pro exports Peppol BIS 3.0 and UBL 2.1 — the standards Norway's EHF format is based on — so you can invoice a public authority or a business that accepts EHF/Peppol. You generate the file in Invotify and deliver it through your Peppol access point. The export is part of the Pro plan.

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