Norway’s Stortinget (parliament) adopted legislation in June 2026 making electronic invoicing mandatory for B2B transactions. From January 1, 2027, all entities subject to Norwegian accounting obligations must issue invoices in structured electronic format (EDICOM, 19 June 2026). This is the first deadline in a two-phase calendar that extends to 2030.
Background: From B2G to B2B
Norway is no newcomer to e-invoicing. The obligation has existed for years in B2G (business-to-government) transactions, using the EHF (Elektronisk Handelsformat) standard built on the Peppol network. The June 2026 legislation extends this logic to the private sector: B2B transactions are now within scope.
The required format remains EHF/Peppol. Before sending an electronic invoice, the issuer must verify via the ELMA directory (Norway’s Peppol recipient registry) that the recipient is registered and able to receive compliant documents. B2C transactions and cash sales are excluded from scope (EDICOM, 19 June 2026).
An exemption applies to the smallest businesses: entities with annual turnover below NOK 50,000 (approximately EUR 4,300) that are not subject to formal accounting requirements may be exempt.
What This Means for Companies Operating in Norway
For CFOs and IT leaders managing supplier flows with Norwegian counterparties, January 1, 2027 is an immediate operational deadline. Three areas demand attention:
Verify your ERP’s Peppol compliance. Vendors with a longstanding Nordic presence — Visma, Unit4, SAP, Microsoft Dynamics — have been aligned with EHF for years, since the B2G Peppol infrastructure has been live for some time. If you run a non-Nordic ERP for a Norwegian subsidiary, the critical question is whether the Peppol connector is certified for EHF transmission to Norway, not just to countries like Germany, France, or Belgium where your connector may already be active.
Register your Norwegian entities in ELMA. Without an ELMA listing, your Norwegian suppliers cannot send you compliant invoices. This is an administrative task, not an IT project — but it must be completed before the deadline.
Design for 2030 from day one. The 2030 horizon introduces fully integrated digital accounting: systems will be required to receive and automatically process incoming e-invoices. ERP projects scheduled to go live between 2027 and 2029 should build this requirement into initial specifications rather than managing a separate workstream a few months after go-live.
What to Watch
The Stortinget’s legislation is aligned with the EU’s ViDA (VAT in the Digital Age) initiative, which Norway follows through its EEA (European Economic Area) agreement. The 2027/2030 timeline could shift if the European Commission revises its own ViDA dates, but no such signal has emerged to date.
Enforcement details and penalties have not yet been specified in the published law. For context, Belgium activated its penalty regime on April 1, 2026 (EUR 1,500 per non-compliant invoice for a first offence). Norway is expected to publish an implementing decree before end-2026.
For related reading, see our analysis of AFAS Profit 8 as a Peppol Service Provider in Belgium and our guide on mandatory Peppol e-invoicing in Belgium since January 2026.
