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E-Invoicing & ViDA Mandate Tracker
The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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Norway e-invoicing
Europe non-EU · Peppol
Last updated September 21, 2026
Legislation is approved: structured B2B e-invoicing and digital bookkeeping — issuing from 2027 and receiving from 2030, on the mature EHF/Peppol base.
Within 12 months
Gilt für
B2G, B2B
January 1, 2027
Nächste Phasenfrist
Issue from 1 Jan 2027, receive by 2030
Betrifft mich das?
Zwei Fragen. Bei der Regel zur festen Niederlassung machen die meisten ausländischen Unternehmen Fehler.
Is your business established in Norway (registered office, branch or fixed establishment)?
How large is your Norway business?
Norway: VAT registration brings you into the issuing mandate
Norway ties bookkeeping duty to VAT registration – a foreign business with an ordinary Norwegian VAT registration is bookkeeping-obligated and must issue e-invoices to Norwegian business customers from 1 Jan 2027. Only VOEC (B2C) registrants and businesses under NOK 50,000 without VAT duties are outside.
Not in scope for Norway
With no establishment and no registration or trade in Norway, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Norway.
In scope — Norway first wave (from 1 January 2027 (issuing))
As a larger established business (any established business), your obligation begins 1 January 2027 (issuing). Start platform selection and ERP mapping now.
In scope – Norway: issuing from 1 January 2027 for all sizes
In scope – Norway has no later phase for small businesses. Your issuing obligation begins 1 January 2027 (unless turnover is under NOK 50,000 with no accounting or VAT duties); receiving capability by 1 January 2030.
Phasen und wer wann betroffen ist
Ein einzelnes Datum verbirgt den gesamten Rollout. Hier ist die vollständige Abfolge.
2 April 2019
B2G
Public bodies must require EHF e-invoices for procurements above NOK 100,000 (FOR-2019-04-01-444); Peppol/EHF widely used voluntarily in B2B.
Done
1 January 2027
Issuing obligation
Structured B2B e-invoicing issuing becomes mandatory, building on the EHF format.
Next
1 January 2030
Receiving + digital bookkeeping
Receiving capability and digital bookkeeping obligations complete the framework.
Future
Die technischen Fakten
Die Standards, der Anwendungsbereich und die Termine, die das Mandat bestimmen – auf einen Blick.
Transaktionsumfang
B2G, B2B
Modell
Peppol
Formate
EHF Billing 3.0 / Peppol BIS Billing 3.0 (format to be fixed by Tax Directorate regulation – not yet issued)
Region
Europe non-EU
STATUS
Within 12 months
Anwendungsbereich
B2B sales between bokføringspliktige (anyone obliged to file Norwegian VAT returns is bookkeeping-obligated). Consumer and cash sales excluded. Planned exemption for businesses with turnover under NOK 50,000 that have neither accounting nor VAT-return duties; special rules for banks, insurers and pension funds. Format, exemptions and any sanctions are delegated to a Skattedirektoratet regulation not yet issued; EHF is the intended format. B2G: EHF e-invoices mandatory for public procurements above NOK 100,000 since 2 Apr 2019.
Sanktionen und Übergangsfrist
No dedicated e-invoicing penalty in the Act; ordinary Bookkeeping Act enforcement (orders, coercive fines, criminal liability under § 15) applies. Sanction rules may follow in the regulation.
Quellen
Häufig gestellte Fragen
Was ist das E-Rechnungs-Mandat in diesem Land?
Legislation is approved: structured B2B e-invoicing and digital bookkeeping — issuing from 2027 and receiving from 2030, on the mature EHF/Peppol base.
Ab wann ist die E-Rechnung in diesem Land verpflichtend?
Status: Within 12 months. Next key date: Issue from 1 Jan 2027, receive by 2030 (January 1, 2027).
Wer muss die E-Rechnung in diesem Land einhalten?
B2B sales between bokføringspliktige (anyone obliged to file Norwegian VAT returns is bookkeeping-obligated). Consumer and cash sales excluded. Planned exemption for businesses with turnover under NOK 50,000 that have neither accounting nor VAT-return duties; special rules for banks, insurers and pension funds. Format, exemptions and any sanctions are delegated to a Skattedirektoratet regulation not yet issued; EHF is the intended format. B2G: EHF e-invoices mandatory for public procurements above NOK 100,000 since 2 Apr 2019.
Welches E-Rechnungs-Format ist in diesem Land erforderlich?
EHF Billing 3.0 / Peppol BIS Billing 3.0 (format to be fixed by Tax Directorate regulation – not yet issued). Model: Peppol.
Welche Sanktionen drohen bei Nichteinhaltung in diesem Land?
No dedicated e-invoicing penalty in the Act; ordinary Bookkeeping Act enforcement (orders, coercive fines, criminal liability under § 15) applies. Sanction rules may follow in the regulation.
Latest e-invoicing coverage – Norway
Nachrichten, Leitfäden und Urteile zu diesem Land.
Read the full Norway guide
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