In June 2026, Norway’s Storting (Parliament) definitively enacted legislation making B2B e-invoicing mandatory for all businesses subject to accounting obligations in Norway (EDICOM, Fiscal Solutions). The obligation to issue electronic invoices takes effect on 1 January 2027, brought forward from the originally proposed 2028 date. The mandated format is EHF 3.0 (Elektronisk Handelsformat), aligned with Peppol BIS Billing 3.0 and the European standard EN 16931.
Background: Norway Builds on a Mature Peppol Infrastructure
Norway is no newcomer to e-invoicing. It was one of the first European countries to deploy Peppol infrastructure, initially for public procurement (B2G) from 2012, then extended to all public buyers in 2019 (PIKON). The ELMA directory (Electronic Recipient Registry) has since allowed senders to verify whether a recipient is registered on the Peppol network before any invoice is submitted.
The 2027 B2B mandate is therefore a logical extension of an already proven national infrastructure — an evolution, not a revolution. Norway’s Ministry of Finance published a consultation document on 20 June 2025, followed by parliamentary approval the following year.
Business Impact
Who Is Affected
The mandate covers all businesses subject to accounting obligations in Norway under the Accounting Act (Regnskapsloven), including subsidiaries and branches of foreign groups with a local accounting presence. B2C transactions and cash sales remain excluded. Very small operators with annual turnover below NOK 50,000 may benefit from exemptions if they are not required to file VAT returns (EDICOM).
What Your ERP Must Do by 2027
In practice, your management system will need to:
- Generate invoices in EHF 3.0 format (successor to the legacy EHF 2.x), compatible with Peppol BIS Billing 3.0 and compliant with EN 16931
- Verify that the recipient is registered in the ELMA directory before sending
- Transmit invoices through a certified Peppol Access Point (either natively in the ERP or via a third-party provider)
A PDF sent by email does not satisfy the obligation. Norwegian cloud-native players — Tripletex, Visma, and PowerOffice — have a head start with built-in Peppol support. For groups running SAP or Microsoft Dynamics 365, documentary compliance modules exist (SAP DRC, Esker, Basware, Pagero) and already support EHF 3.0 (PIKON).
Important note: the legislation is technologically neutral on the precise format. Norway’s Directorate of Taxes must publish secondary regulations confirming EHF 3.0 as the reference format before 15 December 2026. This timeline leaves virtually no margin for businesses that have not yet begun their upgrade.
SAF-T v1.40: Same Enforcement Date
Alongside the e-invoicing mandate, version 1.40 of the Norwegian SAF-T also comes into force on 1 January 2027 (EDICOM). SAF-T (Standard Audit File for Tax) is mandatory for all VAT-registered businesses in Norway: the file must be available on request during tax audits and covers general ledger, accounts receivable, and accounts payable. If your ERP already generates SAF-T, confirm that your vendor has scheduled the migration to v1.40 before the end of 2026.
What 2030 Adds
The legislation sets a second phase for 1 January 2030: businesses will then be required to use digital accounting systems capable of automatically receiving and processing incoming e-invoices (EDICOM). This two-stage timeline mirrors the approach taken by other European countries — Belgium, Germany, France — which distinguish between outbound invoicing (simpler to implement) and automated inbound processing (which requires a deeper rework of accounting workflows).
What to Watch
The detailed implementing regulations remain to be finalised before the 1 January 2027 enforcement date, particularly the exact audit and penalty provisions (Fiscal Solutions). Businesses should not wait for those specifics before acting: an EHF/Peppol feasibility assessment on existing systems typically takes between two and six months depending on IT complexity.
For groups with operations in Norway and other Nordic or Benelux countries, mapping Peppol obligations country by country is becoming an urgent cross-functional workstream.
For broader context on European e-invoicing mandates, read our article on Belgium’s mandatory Peppol e-invoicing since 2026 and our overview of Nordic and Dutch ERP solutions for IT leaders.
