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Norway invoicing · 2027

Norway e-invoicing from 2027: who must send EHF invoices

From 1 January 2027, businesses with bookkeeping obligations in Norway must send e-invoices — not PDFs — when they invoice other bookkeeping-obligated businesses. This page explains who is covered, which invoices stay outside the requirement, and what a small sole proprietor should check.

Reviewed: 12 October 2026 · Les på norsk

These are practical summaries of official and professional sources, not a substitute for advice from an accountant or Skatteetaten.

At a glance

What changes, and when

Key dates for Norway's e-invoicing requirement
DateWhat changes
TodayEHF is already required when invoicing Norwegian public-sector customers.
1 January 2027Bookkeeping-obligated businesses must send e-invoices to other bookkeeping-obligated businesses registered in ELMA.
1 January 2030Businesses must also be able to receive e-invoices and keep their books in an electronic accounting system.

Invoices to private individuals and cash sales are outside the requirement.

What counts as an e-invoice?

An e-invoice is an invoice issued, sent and received in a structured electronic format that the buyer's accounting system can process automatically. A PDF — even one created digitally — is a picture of an invoice, not structured invoice data.

Skattedirektoratet fixed the regulation on 29 September 2026. It approves four standards, all in version 3.0 or later: EHF Fakturering, Peppol BIS Billing, EHF Selvfakturering and Peppol BIS Self-Billing (bokføringsforskriften § 5-2-9, in force 1 January 2027). EHF is based on the European standard EN 16931 and is exchanged through the Peppol network. Until 1 January 2030, other structured e-invoice formats may still be used; a PDF is not an e-invoice.

Who has to send e-invoices?

The requirement follows bookkeeping obligation (bokføringsplikt), not company size. That includes, among others:

  • limited companies (AS and ASA)
  • sole proprietorships (enkeltpersonforetak, ENK)
  • associations, foundations and housing cooperatives with bookkeeping obligations
  • foreign businesses that have bookkeeping obligations in Norway, such as those registered for Norwegian VAT

The obligation applies when the buyer is also bookkeeping-obligated and is registered in ELMA, the Electronic Recipient Register, which lists businesses that can receive e-invoices.

When a PDF invoice is still fine

  • Invoicing a private individual. Consumer invoicing is outside the requirement.
  • Cash sales.
  • Invoicing a business that is not registered in ELMA before its own receiving obligation begins.
  • Invoicing a customer outside Norway, where that customer's country's rules apply instead.

The Norwegian authorities have been asked to assess whether consumer invoicing and e-receipts should be covered later. That assessment is due by 15 December 2026, so this boundary may change.

The small-business exemption

Under bokføringsforskriften § 1-2, as amended in the regulation fixed on 29 September 2026, a bookkeeping-obligated business that files an income tax return is exempt from the requirement to receive e-invoices (in force from 1 January 2030) when all three apply:

  1. turnover of NOK 50,000 or less in the calendar year
  2. no accounting obligation (regnskapsplikt) under the Accounting Act § 1-2
  3. no obligation to file a VAT return (mva-melding)

The duty to send e-invoices applies to such a business only when it issues invoices from a billing system that already has e-invoice functionality. The exemption ends once turnover passes NOK 50,000 in the year. Check the current text of § 1-2 or ask your accountant before relying on it.

If you are a sole proprietor above NOK 50,000, or you are VAT-registered, plan as if the 2027 requirement applies to you.

What to do before 1 January 2027

  1. Check your customers. List the businesses you invoice and whether they are registered in ELMA.
  2. Check your own status. Bookkeeping obligation, VAT registration and turnover decide whether you are covered.
  3. Choose how you will send EHF. Most electronic accounting systems already support it, and web-based invoicing services can also issue and send e-invoices.
  4. Keep your invoice details consistent. Organisation number, MVA status and controlled invoice numbering still apply. Review the Norwegian invoice requirements →
Using InvoiceCraftly in Norway

Where InvoiceCraftly fits — and where it does not

InvoiceCraftly does not generate or send EHF. For invoices covered by the 2027 requirement, you need an EHF-capable accounting or invoicing system.

InvoiceCraftly remains useful for the invoices outside the requirement — invoices to private individuals, quotes, estimates, receipts and cross-border invoices — and for preparing accurate customer details before invoicing.

Frequently asked questions

Norway e-invoicing from 2027

Is e-invoicing mandatory in Norway from 2027?

Yes, for invoices between bookkeeping-obligated businesses where the buyer is registered in ELMA. Parliament adopted the change to the Bookkeeping Act in June 2026.

Can I still send PDF invoices in Norway after 2027?

Yes, to private individuals, for cash sales and in other cases the requirement does not cover. For covered business-to-business invoices, a PDF will no longer be a valid invoice.

Does the requirement apply to sole proprietors?

Generally yes, because an enkeltpersonforetak has bookkeeping obligations. The exemption in bokføringsforskriften § 1-2 covers only bookkeeping-obligated businesses with turnover up to NOK 50,000 a year and no accounting or VAT-return obligation. It removes the duty to receive e-invoices (from 1 January 2030) and limits the duty to issue them to billing systems that already support e-invoicing.

Which format is required?

EHF Fakturering or Peppol BIS Billing, version 3.0 or later (bokføringsforskriften § 5-2-9). Other structured e-invoice formats remain allowed until 1 January 2030. A PDF does not qualify.

Do foreign businesses have to comply?

Foreign businesses with Norwegian bookkeeping obligations are not exempt.

When do I have to be able to receive e-invoices?

From 1 January 2030, together with the requirement to use an electronic accounting system.

Does InvoiceCraftly send EHF?

No. Use an EHF-capable system for covered invoices.

Sources

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