Norway

Norway has one of the most mature e-invoicing markets in Europe. Public-sector e-invoicing has been mandatory since 2019, and a large share of B2B invoices already travel over the Peppol network in Norway's EHF format. Building on that foundation, Norway has decided to make e-invoicing mandatory in B2B trade as well.

The new rules are tied to modernised bookkeeping regulations that require digital bookkeeping systems and structured invoice data. The aim is to cut manual handling, reduce errors and fraud, and make it easier for businesses and authorities to work with accurate, real-time data.

Although Norway is not an EU member, its approach mirrors the direction of the EU's ViDA package. For businesses trading across the Nordics and the EU, a Peppol-based setup for Norway also prepares them for requirements in neighbouring markets.

The B2B requirements will apply to businesses registered for VAT in Norway that fall under the bookkeeping regulations. The first stage starts in 2027, and further phases follow (verify the exact scope, phasing and any exemptions in the final regulation).

All suppliers to Norwegian public-sector bodies must already send EHF invoices, including foreign companies. Foreign groups with Norwegian subsidiaries or VAT registrations should check how the B2B rules apply to their Norwegian entities.

Businesses must be able to send and receive structured e-invoices in EHF, which is Norway's implementation of Peppol BIS Billing 3.0. To receive invoices over Peppol, a business must be registered in ELMA, the Norwegian address register, so that suppliers can find its Peppol endpoint.

The linked bookkeeping rules require a digital bookkeeping system that can process and store structured documentation (verify the detailed requirements). In practice, this means an ERP or accounting system that can produce and import EHF invoices, plus a reliable Peppol Access Point connection.

The format is EHF Billing 3.0, the Norwegian name for Peppol BIS Billing 3.0, based on UBL and compliant with EN 16931. EHF is already widely supported by Norwegian ERP and accounting systems.

Invoices are exchanged over the Peppol network through certified Access Points, using the 4-corner model. ELMA works as the national directory, telling senders which businesses can receive EHF and where to deliver their invoices.

HubBroker connects your ERP to the Peppol network so you can send and receive EHF invoices in Norway. We map your invoice data to EHF/Peppol BIS 3.0, validate it before sending, and help register your receiving capability so your Norwegian suppliers can reach you.

Inbound EHF invoices come straight into your ERP ready to post. PDF invoices from suppliers that are not yet on Peppol are converted to structured data by HubBroker's IDP, so your team can work in a single process.

For Nordic groups, the same connection covers Denmark, Sweden and Finland, giving you one e-invoicing setup across the region instead of separate solutions per country.