An Explainer Guide to E-invoicing in Norway
| Country | Norway |
| Status - B2G | Mandatory |
| Status - B2B | Voluntary |
| Status - B2C | NA |
| Formats | EHF 3.0, Peppol BIS |
| Authority | |
| Network name | Peppol |
| Legislation |
Overview
In Norway, e-invoicing has become a significant part of business transactions, particularly in the realm of Business-to-Government (B2G) interactions. Since 2009, it has been mandatory for B2G e-invoicing, ensuring streamlined processes and enhanced efficiency. Notably, in 2019, this obligation was extended to include all suppliers, further emphasizing the importance of embracing electronic invoicing practices.
The PEPPOL standard has played a pivotal role in Norway's e-invoicing landscape, enabling seamless communication between the public sector and businesses engaged in Business-to-Business (B2B) transactions. Although B2B e-invoicing has been possible since 2017, it is essential to note that it is currently not mandatory. Instead, Norway employs the post-audit model for B2B e-invoicing, where mandatory reporting is typically implemented only at the request of the tax authorities, usually before a tax audit.
Frequently Asked Questions
EHF vs Peppol BIS — which format should I use for Norwegian public entities?
EHF 3.0 and Peppol BIS Billing 3.0 are essentially the same format — EHF 3.0 adopted the Peppol BIS standard (EN 16931). Use Peppol BIS Billing 3.0 via a Peppol Access Point when invoicing Norwegian government entities. Older EHF 2.0 may still be accepted by some entities but EHF 3.0/Peppol BIS is the current standard. The Norwegian Peppol Authority is Difi (Agency for Public Management and eGovernment). [1]
My invoice to a Norwegian government buyer was rejected — what are the most common errors?
Common Peppol BIS rejection issues for Norwegian public entities: (1) Missing organization number — 9-digit Foretaksregisteret number (scheme 0192) in AccountingSupplierParty; (2) VAT number format — Norwegian VAT = org number + "MVA" suffix (e.g. 123456789MVA); (3) Missing payment due date; (4) Missing tax category codes — use S (25% standard), H (15% reduced food rate), Z (zero-rated), E (exempt). Validate against the Peppol validator before submitting. [1]
Is B2B e-invoicing in Norway going to become mandatory?
B2B e-invoicing in Norway is still voluntary and uses a post-audit model (2025). No mandatory B2B timeline has been announced. However, EU ViDA (effective 2030 for intra-EU B2B) will affect Norwegian businesses selling to EU customers, as EU buyers will require structured e-invoices for intra-EU transactions. As a Peppol EEA member, Norway businesses should use Peppol BIS for cross-border EU readiness. [1]
For more details on the Peppol network, see our Peppol Guide.
