Norway names EHF and Peppol BIS 3.0 as its B2B e-invoice formats from 1 January 2027, with a narrow NOK 50,000 exemption

What changed in detail

Skattedirektoratet adopted FOR-2026-09-29-1933 on 29 September 2026. It amends the bookkeeping regulation (bokføringsforskriften, FOR-2004-12-01-1558), and its provisions take effect in stages on 29 September 2026, 1 January 2027, 1 January 2028 and 1 January 2030.

• Formats (section 5-2-9 second paragraph, from 1 January 2027). The approved e-invoice standards are EHF Fakturering, Peppol BIS Billing, EHF Selvfakturering and Peppol BIS Self-Billing, all in version 3.0 or later. From 1 January 2027 to 31 December 2029, the parties may instead agree to use another electronic invoice format.
• Low-turnover exemption (new section 1-2). It covers bookkeeping-liable persons who file an income tax return and whose turnover does not exceed NOK 50,000 in a calendar year. From 1 January 2027 they are exempt from Bookkeeping Act sections 5 to 9 and 13b, and for sales of goods the duty to issue an e-invoice applies only where the invoice is produced in an invoicing system with that functionality. From 1 January 2030 they are also exempt from the duty to receive e-invoices. The exemption ends from the moment turnover exceeds NOK 50,000. It does not apply to anyone with an accounting duty under the Accounting Act section 1-2, anyone who must file a VAT return, or the other bookkeeping-liable persons named in the Tax Administration Regulation section 8-2-1 second paragraph.
• Bankruptcy estates (section 1-1). Non-trading bankruptcy estates that must file VAT returns are exempt from Bookkeeping Act section 5 first paragraph nos. 2 to 7 from 1 January 2027. From 1 January 2030 they are also exempt from the electronic-accounting-system duty and the duty to receive e-invoices.
• Invoice content (section 5-1-2 and section 5-2-1, from 1 January 2028). A sales document to a bookkeeping-liable buyer must state the buyer’s organisation number. Where the buyer is VAT-registered, the number is followed by “MVA”. The document must also be sent to the buyer.

This replaces the position recorded in no-b2b-einvoice-bookkeeping-act-2026-correction, which said no format or exemption had been set.

What it means

For most businesses the format question is settled: EHF / Peppol BIS Billing 3.0. Anyone already exchanging EDIFACT or another structured format with a trading partner can keep doing so until the end of 2029, but only by agreement with that partner. Skatteetaten states that a PDF invoice does not qualify and cannot be used where the buyer can receive e-invoices.

Do not read the NOK 50,000 figure as a small-business threshold. Anyone with an accounting duty, which takes in limited companies, and anyone obliged to file a VAT return is outside it, whatever the turnover.

The 2028 organisation-number rule is the one most likely to need a data fix. Customer master data that identifies Norwegian business buyers by name and address only will not be enough.