Norway’s tax authority (Skatteetaten) published final regulations on 29 September 2026, amending the Bookkeeping Regulations (Accounting Act, section 10) and making B2B e-invoicing mandatory from 1 January 2027 (KPMG Tax News Flash, 2 October 2026). These texts close the technical uncertainty window: formats are confirmed, the timeline is set in stone.
Background: the law was passed, the regulations were missing
The Storting formally adopted the law in June 2026. At the time, the text referred to secondary regulations that Skatteetaten was required to publish before 15 December 2026 to confirm the technical formats. Those regulations have now been published two months ahead of schedule, giving businesses a slightly less compressed runway — though one that remains tight for late starters.
The mandate fits a coherent trajectory: Norway has operated Peppol infrastructure for public procurement (B2G) since 2012. The 2027 B2B mandate is an extension to an already mature network.
Business impact
Accepted formats: EHF 3.0 and Peppol BIS 3.0 (plus two transitional formats)
The final regulations confirm four accepted formats (KPMG, 2 October 2026):
- EHF Invoicing and Peppol BIS Billing (versions 3.0 and above) — primary formats
- EHF Self-Invoicing and Peppol BIS Self-Billing (versions 3.0+) — for self-billing arrangements
Two legacy formats remain accepted on a transitional basis until 1 January 2030: EDIFACT and E2B. Companies using these older EDI standards have a migration window, but should not delay planning.
A PDF sent by email satisfies none of these formats — neither in 2027 nor after.
A three-phase timeline
| Date | Obligation |
|---|---|
| 1 January 2027 | Mandatory e-invoice issuance for B2B transactions (EHF/Peppol BIS 3.0) |
| 1 January 2028 | Buyer’s organisation number mandatory on the invoice |
| 1 January 2030 | Mandatory e-invoice receipt and processing; mandatory electronic accounting |
The exemption threshold for very small businesses remains at NOK 50,000 in annual turnover. The NOK 5,000,000 threshold that previously exempted businesses from the electronic receipt obligation is removed from 1 January 2027.
ERP readiness: who is prepared, who is not
Nordic ERP vendors (Tripletex, Visma eAccounting, PowerOffice Go) have natively supported Peppol and EHF for several years — no additional compliance cost is expected for their customers. For organisations running SAP S/4HANA, Microsoft Dynamics 365 or Oracle, EHF 3.0-certified document compliance modules are available (SAP Document and Reporting Compliance, Esker, Basware, Pagero). Implementing these modules typically takes two to four months depending on transaction flow complexity.
International group subsidiaries are often the weak link: a group ERP may be compliant in one country but not configured for Norway. An audit of EHF/Peppol geographic coverage by entity is the first action to take.
What to watch next
The publication of the final regulations closes the technical uncertainty window. The next concrete milestones are Skatteetaten enforcement checks, expected progressively after 1 January 2027 — the sanction framework has not yet been specified in the published texts. Also watch the 2028 date for the buyer organisation number requirement, which implies a master data update in affected ERP systems.
For deeper context, read our complete guide to the Norway B2B e-invoicing mandate 2027 and our analysis of the Swedish ERP market for broader Nordic context.
