Norway’s new B2B e-invoicing rules are approaching, but businesses still have practical questions.
When does the mandate start? Can we continue sending PDFs? What is EHF? Do we need Peppol? What is ELMA? Does the requirement apply to foreign companies?
Here are the answers businesses need before 1 January 2027.
When Does E-Invoicing Become Mandatory in Norway?
Norway’s B2B e-invoicing requirements begin on 1 January 2027 for businesses subject to Norwegian bookkeeping obligations.
A second major deadline follows on 1 January 2030, when in-scope businesses must use digital accounting systems capable of receiving and automatically processing electronic invoices.
The important distinction is therefore:
2027 = sending e-invoices
2030 = digital bookkeeping and automated e-invoice receiving
Is Norway’s E-Invoicing Mandate Already Approved?
Yes.
Norway has completed the legislative process for mandatory B2B e-invoicing and digital bookkeeping.
The rules were adopted in 2026, with the relevant Bookkeeping Act provisions taking effect in phases from 2027 and 2030.
Businesses should therefore treat the 2027 date as a compliance deadline rather than a proposal that may or may not happen.
Can Businesses Still Send PDF Invoices in Norway After 2027?
A PDF attached to an email is not a structured electronic invoice.
Structured e-invoices contain machine-readable invoice data that can be automatically processed by accounting and ERP systems.
During Norway’s phased transition, the exact obligation depends on whether the invoice flow falls within the mandate and whether the recipient is able to receive structured electronic invoices.
Businesses should therefore avoid building their 2027 compliance strategy around emailed PDFs.
What Is EHF in Norway?
EHF — Elektronisk Handelsformat — is Norway’s established framework for electronic business documents.
It is widely used for electronic invoicing and is closely connected with Norway’s Peppol infrastructure.
EHF enables invoice information to be exchanged as structured data rather than as a document designed only for human reading.
Is EHF the Same as Peppol?
Not exactly.
Think of them as different parts of the same process.
EHF relates to the structured business document and Norwegian e-invoicing requirements.
Peppol provides the interoperable network and standards used to exchange electronic documents between businesses.
In practice, companies preparing for Norway’s mandate will frequently encounter both EHF and Peppol.
What Is ELMA?
ELMA is Norway’s electronic recipient register.
It helps electronic invoicing systems identify whether a business can receive electronic documents and how those documents should be routed.
For a supplier, this is important because the system needs to know where a structured invoice should be delivered.
Do I Need a Peppol Access Point in Norway?
Businesses exchanging invoices through Peppol normally connect to the network through a Peppol Access Point provider.
Your ERP does not necessarily need to become an Access Point itself.
Instead, an e-invoicing provider can connect your ERP or accounting platform to Peppol and handle document transmission, routing and technical validation.
Does Norway’s E-Invoicing Mandate Apply to Foreign Companies?
Potentially, yes.
The key question is whether the company has Norwegian bookkeeping obligations.
This means multinational businesses should review Norwegian subsidiaries, branches and other entities that may fall under Norwegian bookkeeping legislation rather than assuming that only companies headquartered in Norway are affected.
What Format Will Norway Use for B2B E-Invoices?
Norway’s existing e-invoicing ecosystem is strongly based on EHF, Peppol, structured XML and European e-invoicing standards.
However, businesses should continue monitoring the detailed regulations because specific mandatory format and system requirements are addressed through secondary rules.
For implementation planning, EHF and Peppol should already be part of the technical conversation.
Do We Need to Replace Our ERP System?
Usually not.
Companies running SAP, Oracle, Microsoft Dynamics and other ERP platforms can typically integrate their existing environment with an e-invoicing solution or Peppol service.
The more important questions are whether the current system can provide the required invoice data, generate or map structured documents, validate them and exchange them through the required network.
How Should Companies Prepare for Norway E-Invoicing?
Start with five questions:
- Which Norwegian entities are in scope?
- Can your ERP generate structured invoice data?
- Can you connect to Peppol?
- Can you identify and route invoices to electronic recipients?
- Are Finance and IT prepared to manage validation errors and rejected invoices?
Answering these questions early will make the transition to Norway’s 2027 e-invoicing mandate significantly easier.
For an SAP-focused perspective, read our related Norway e-invoicing FAQ guide on sapeinvoice.com.