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Key dates for e-invoicing in Norway

Norway is advancing toward a fully digital and compliant invoicing ecosystem. Here are the key milestones to stay ahead of.

E-reporting rollout

July 2012

Central government agencies begin accepting electronic invoices.

Mandatory B2B e-invoicing

January 2015

Electronic invoicing becomes mandatory for suppliers invoicing central government entities.

Royal Decree published

April 2019

Norway aligns with the European EN 16931 standard for public-sector e-invoicing.

This mandate currently affects e-invoicing, not e-reporting.

E-invoicing

E-invoicing

Mandatory

Mandatory for domestic B2B transactions

E-reporting

E-reporting

Not yet in scope

The Mandate

Who is in scope in Norway?

B2B

B2B

Mandatory – bookkeeping-obliged businesses must invoice each other with e-invoices from January 1, 2027
B2G

B2G

Mandatory for public-sector invoicing (EHF via Peppol)
B2C

B2C

Not covered
Cross-border

Cross-border

Supported through Peppol

Invoice formats

Supported formats in Norway

Invoices must comply with the Norwegian e-invoicing mandate using one of the following approved formats.

Supported formats

EHF (Peppol BIS Billing 3.0 based)

Companies affected in

Norway

Companies

Suppliers to Norwegian public authorities (B2G)

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