Norway’s parliament (the Storting) has passed legislation making B2B electronic invoicing mandatory for all entities subject to accounting obligations. From 1 January 2027, these entities must issue invoices in EHF (Elektronisk Handelsformat) / Peppol BIS Billing 3.0 format (EDICOM, 19 June 2026). Mandatory reception and fully digital bookkeeping will follow in a second phase on 1 January 2030.
Context: A Logical Next Step for a Peppol Pioneer
Norway is one of the founding members of the Peppol network (2008). For over a decade, Norwegian public procurement has required electronic invoicing via Peppol for all government purchases. The EHF standard — Norway’s national profile of Peppol BIS Billing 3.0 — is already well-established on the public-sector side.
The new law extends this requirement to private-sector B2B transactions. Entities with annual turnover below 50,000 NOK (a very low threshold, roughly EUR 4,400) are exempt — which excludes virtually every active business. B2C transactions and cash sales remain out of scope (EDICOM, 19 June 2026).
Norway also mandates SAF-T reporting for foreign companies with local accounting obligations since 2020. If your subsidiary is already SAF-T compliant, part of the digital accounting infrastructure is already in place.
Business Impact
Subsidiaries and branches based in Norway. Any entity subject to Norwegian accounting obligations must emit invoices in EHF/Peppol BIS Billing 3.0 before 1 January 2027. For a subsidiary running a group-wide ERP, the first question to answer is whether the vendor — or a certified partner — operates a Peppol Access Point covering Norway. EHF-specific certification is worth verifying directly with your integrator.
Multinational companies with Norwegian suppliers. From 2027, your Norwegian suppliers will send you invoices in Peppol BIS Billing 3.0. If your ERP cannot yet ingest these automatically, early preparation is far less painful than managing the situation under pressure. The mandatory reception obligation only kicks in for you as a buyer in 2030 — but the inbound flow starts in 2027.
The action window is short. Less than eighteen months separate this publication from the enforcement date. Activating Peppol connectivity within an existing ERP typically takes three to six months, covering technical audit, configuration, testing and validation — before factoring in potential lead times to onboard a certified Access Point if your vendor does not provide one natively.
What to Watch
The implementing regulations have not yet specified penalties for non-compliance. These are expected in the coming months. The 2030 deadline for mandatory reception and fully digital bookkeeping leaves more time for downstream readiness.
On the Nordic ERP market, ongoing consolidation — with local vendors being acquired by European groups — is accelerating Peppol standardisation across regional solutions. Vendors that did not yet offer a native Peppol connector are under pressure to deliver one before 2027.
For broader context on European e-invoicing obligations, see our overview of mandatory e-invoicing across Europe before 2027 and our analysis of Germany’s B2B e-invoicing mandate, which outlines an ERP readiness roadmap that businesses with Norwegian operations should also be running through right now.
