The Norwegian Parliament (Stortinget) has enacted legislation requiring structured electronic invoicing for all B2B transactions from 1 January 2027. The mandatory format is EHF (Elektronisk Handelsformat), built on the Peppol network — the same infrastructure Norway has used for public procurement since 2012 (EDICOM, updated 19 June 2026).
Context: Norway Extending Its Nordic Lead
Norway is no newcomer to e-invoicing. The Peppol network has been operational in public administration since 2012, and all government entities already issue and receive EHF invoices. What is new is the extension to the private sector: from 1 January 2027, any entity subject to Norwegian accounting obligations will be required to issue and receive B2B invoices in structured EHF format via the Peppol network.
B2C transactions and cash sales remain outside scope. An exemption applies to businesses with annual turnover below NOK 50,000 — a threshold low enough to exclude only micro-activities with no formal bookkeeping (ibid.).
A second milestone is set for 1 January 2030: accounting systems will need to be fully automated and capable of receiving and processing e-invoices without manual intervention.
What This Means for Companies Operating in Norway
For a CIO or CFO managing subsidiaries or supplier flows in Norway, the practical stakes break down into three points.
Verify your ERP’s Peppol compliance. Nordic vendors (Visma, Tripletex, 24SevenOffice) and pan-European players active in Norway (SAP, Microsoft Dynamics, Oracle, Sage) generally offer EHF/Peppol connectors. The question is not whether the connector exists, but whether it is actively configured: a Peppol integration that is disabled or misconfigured is worthless on 1 January 2027. Specifically, verify that your company is registered in the ELMA registry (Norway’s directory of Peppol recipients) for both sending and receiving.
The inbound cycle is the blind spot. As seen in Belgium — where companies registered on Peppol continued processing incoming invoices as PDFs — Norwegian compliance means the incoming EHF flow must be processed automatically within the accounting module. Receiving an EHF invoice in an email inbox and re-entering it manually will not satisfy the 2030 requirement for “fully automated accounting systems.”
SMEs without an integrated ERP face the greatest exposure. Businesses invoicing via spreadsheets or standalone billing tools (without a native Peppol connector) will need to either migrate to compliant software or engage a certified Peppol Access Point — a third party that handles EHF transmission on their behalf. This adds operational cost and integration complexity.
What to Watch
The window before January 2027 is short enough to trigger an audit now. The implementing decrees specifying enforcement mechanisms and penalties have not yet been published — this is the key item to monitor over the coming months, particularly for foreign companies with a taxable presence in Norway.
The 2030 wave on full accounting automation also warrants early attention: businesses that invest today in a clean Peppol integration (rather than a workaround) will be far better placed to absorb that second deadline without rebuilding their technology stack.
For the broader European regulatory context, see our guide to mandatory e-invoicing across Europe and ERP readiness and our analysis of Belgium’s active Peppol sanctions since April 2026 as a preview of what Norway will likely enforce. For context on Nordic ERP vendors and their Peppol track record, read our guide to Nordic and Dutch ERP vendors — Visma, Fortnox, Exact.
