W System / Blog / Norway e-invoicing from 1 January 2027 for software

Norway e-invoicing from 1 January 2027: what invoicing software must ship

By Zifeng Wei, W System · Published 21 October 2026 · All articles

In short: from 1 January 2027 Norwegian bookkeeping-obligated businesses must invoice each other with electronic invoices in EHF / Peppol BIS Billing 3.0 (law of 19 June 2026 no. 39 and the Skattedirektoratet regulation of 29 September 2026). Until 1 January 2030, when the duty to receive e-invoices and digital bookkeeping start, the issue duty applies in practice only when the buyer can receive, typically because it is registered in ELMA / Peppol. From 1 January 2028 the buyer's organisation number must be on every B2B sales document. This page is for invoicing, ERP and accounting software builders: timeline, formats, exemptions, Peppol addressing, a checklist and a live example.

Timeline

Date	What changes	Source
1 Jan 2027	Bookkeeping-obligated businesses must issue sales documents to other bookkeeping-obligated businesses as electronic invoices (Bookkeeping Act § 10 second paragraph). Approved formats: EHF Billing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, version 3.0 or later (Bookkeeping Regulation § 5-2-9).	Law 2026-06-19 no. 39; Skattedirektoratet regulation of 29 Sep 2026
1 Jan 2027	The exemption from the electronic-accessibility requirement for businesses with turnover under NOK 5 million (§ 7-7 third paragraph) is repealed.	Skattedirektoratet, 29 Sep 2026
1 Jan 2027 – 31 Dec 2029	Transition: the parties may agree to use another structured electronic invoice format, e.g. EDIFACT or E2B. A PDF is not an electronic invoice and cannot be used when the buyer can receive one.	Regulation 2026-09-29-1933 part II
1 Jan 2028	The buyer's organisation number must always be on a sales document to a bookkeeping-obligated buyer, followed by MVA if the buyer is VAT-registered (§ 5-1-2). The sales document must always be sent to the buyer; the parties can no longer agree otherwise (§ 5-2-1 fourth paragraph).	Regulation 2026-09-29-1933
1 Jan 2030	Obligation to receive e-invoices from other bookkeeping-obligated businesses, and bookkeeping must take place in an electronic accounting system (§ 7 fourth paragraph).	Finansdepartementet transition regulation 2026-09-25-1913; law part VII

Storting adopted the law on 8 June 2026; the King in Council set the dates on 19 June 2026. Electronic invoices must also be stored in their original format (Bookkeeping Act § 13). Not tax advice; check Skatteetaten before you release.

What counts as an electronic invoice

The law defines it as a sales document that can be issued, sent and received in a structured electronic format suitable for automated processing in the accounting system. The regulation names four approved standards from 2027: EHF Billing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, version 3.0 or later. EHF Billing 3.0 is the Norwegian name for Peppol BIS Billing 3.0 with the Norwegian rules, so one Peppol BIS 3 implementation covers both. During the transition (2027–2029) the parties can agree on EDIFACT, E2B or another structured format. A PDF is never an electronic invoice and cannot be sent when the buyer can receive one.

Exemptions

Turnover up to NOK 50,000 a year, for businesses that only file an income tax return: no duty to receive e-invoices; issue duty only if their invoicing system has the function. Not for accounting-obligated businesses or VAT filers. The exemption ends when turnover passes NOK 50,000 (regulation § 1-2).
Non-trading bankruptcy estates (§ 1-1), and specific rules for finance (§ 8-13-2) and insurance and pension companies (§ 8-14-2).
Sales to consumers are outside the B2B duty.

Peppol addressing for Norwegian parties

Norwegian businesses are found on Peppol (Norway's address register is ELMA) under scheme 0192 with the bare nine-digit organisation number, e.g. 0192:923609016. The VAT number printed on the invoice is NO + organisation number + MVA. Peppol BIS 3 also has Norwegian rules: the 0192 identifier must be a valid organisation number, and sellers that are AS, ASA or NUF should show the word Foretaksregisteret (rule NO-R-002, carried as a party tax scheme with ID TAX).

Checklist for invoicing and ERP builders before 1 January 2027

Emit EHF / Peppol BIS Billing 3.0 (and self-billing if your users self-bill), or connect a Peppol access point that does.
Before you send a PDF to a Norwegian business customer, look it up on Peppol / ELMA. If it can receive, send the e-invoice instead.
Store each customer's nine-digit organisation number now. From 2028 it is mandatory on the invoice (with MVA if VAT-registered), and it is the Peppol endpoint (0192) anyway.
Derive the Peppol endpoint from the organisation number, not the VAT number: NO923609016MVA on the invoice, 0192:923609016 as the address.
Keep the e-invoice XML in its original format for the retention period, not just a rendered PDF.
Plan for receiving: from 2030 your users must accept e-invoices from other businesses and book them in an electronic accounting system.
If you agree EDIFACT or another format with a trading partner, track when that agreement must end (31 December 2029).

Example: create a Norwegian Peppol BIS 3 invoice

Disclosure: W System, which publishes this page, makes the e-invoice API used below. The call creates a Peppol BIS Billing 3.0 UBL invoice for two placeholder Norwegian companies (made-up organisation numbers) in NOK. W System derives the Peppol endpoints as 0192 + organisation number, adds the seller's organisation number as legal identifier and Foretaksregisteret for an AS, and checks the result against EN 16931. It also runs W System's own Norwegian field checks (organisation number check digit, the MVA suffix, Foretaksregisteret for AS/ASA/NUF, 0192 endpoints, the buyer's organisation number and Norwegian VAT rates) and reports them as warnings with ruleset NO-LAW in a norway block; the same checks run when you post a Norwegian UBL file to /einvoice/validate. These are not the official EHF / Peppol NO-R rules, which are not run yet, and the call does not send anything. Not tax advice.

curl -X POST https://api.wsystem.dev/einvoice/create \
  -H 'Content-Type: application/json' --data @invoice.json

invoice.json:

{
 "format": "peppol-bis3",
 "invoice_number": "2027-0001",
 "issue_date": "2027-01-04",
 "due_date": "2027-02-03",
 "currency": "NOK",
 "buyer_reference": "PO-4410",
 "delivery_date": "2027-01-04",
 "seller": {
  "name": "Eksempel Programvare AS",
  "vat_id": "NO310001007MVA",
  "street": "Karl Johans gate 1",
  "city": "Oslo",
  "postal_code": "0154",
  "country": "NO",
  "legal_form": "AS"
 },
 "buyer": {
  "name": "Kunde Eksempel AS",
  "vat_id": "NO310001015MVA",
  "street": "Bryggen 2",
  "city": "Bergen",
  "postal_code": "5003",
  "country": "NO"
 },
 "lines": [
  {
   "description": "Software subscription, January 2027",
   "quantity": 1,
   "unit": "C62",
   "unit_price": 2000,
   "vat_rate": 25
  }
 ],
 "payment": {
  "iban": "NO9386011117947",
  "terms": "30 days"
 }
}

Real response from the live API on 21 October 2026 (the generated XML left out):

{
 "valid": true,
 "format": "peppol-bis3",
 "syntax": "UBL 2.1",
 "document_type": "ubl_inv",
 "totals": {
  "currency": "NOK",
  "line_total": "2000.00",
  "vat_total": "500.00",
  "total_with_vat": "2500.00",
  "payable": "2500.00"
 },
 "errors": [],
 "warnings": [],
 "checked": {
  "xsd": true,
  "EN16931": true,
  "XRechnung": false,
  "PeppolBIS3": false,
  "SK_national": false
 },
 "notes": [
  "Built to the Peppol BIS Billing 3.0 structure and checked against EN 16931 only; Peppol-specific rules are not run yet."
 ],
 "disclaimer": "Technical check against the official EN 16931 / XRechnung rule sets. A technically valid file is not tax or legal advice. Peppol BIS 3 specific rules (PEPPOL-EN16931-*) are not checked yet."
}

GET /einvoice/route?id=NO923609016MVA checks the public Peppol Directory for 0192:923609016 and returns the Norwegian rules row with a format recommendation. It reads the Peppol Directory, not ELMA itself, so a company with no published business card shows as "not found", not "cannot receive". Free for 20 calls a day per IP; details on the e-invoice API page, or try a file in the free e-invoice validator.

Questions and answers

Does every Norwegian business have to send e-invoices from 1 January 2027?

Bookkeeping-obligated businesses selling to other bookkeeping-obligated businesses must issue electronic invoices from 1 January 2027. Because the duty to receive e-invoices only starts on 1 January 2030, Skatteetaten says that until then the issue duty in practice applies only where the buyer can receive e-invoices, typically because it is registered in ELMA / Peppol. Sales to consumers are not covered.

Which formats count as an electronic invoice?

From 1 January 2027 the approved standards are EHF Billing, Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, all version 3.0 or later. Until 31 December 2029 the parties may agree on another structured format that is suitable for automated processing, such as EDIFACT or E2B. PDF does not qualify.

Are small businesses exempt?

Businesses with turnover of no more than NOK 50,000 in a calendar year that only file an income tax return are exempt from the duty to receive e-invoices, and must issue them only if their invoicing system can. The exemption does not apply to businesses that are accounting-obligated under the Accounting Act or that file VAT returns. Bankruptcy estates and some financial and insurance businesses have their own exemptions.

What changes on the invoice itself in 2028?

From 1 January 2028 a sales document to a bookkeeping-obligated buyer must always show the buyer's organisation number, followed by the letters MVA if the buyer is in the VAT register, and the sales document must always be sent to the buyer.

How is a Norwegian company addressed on Peppol?

With scheme 0192 and its nine-digit organisation number, for example 0192:923609016. The VAT number on the invoice is NO + organisation number + MVA, but the Peppol endpoint is the bare organisation number.

Sources

Checked against the law, the Skatteetaten notice and both regulations on 21 October 2026.

Facts checked 2026-10-21. W System is the maker of this product. Not affiliated with the European Commission. Not legal or tax advice.