Norway's e-invoice requirement from 2027: who must send EHF, and when?

In short

From 1 January 2027, businesses that are bokføringspliktig (required to keep books under the Bookkeeping Act) must issue electronic invoices when they sell to other bookkeeping-liable businesses ^[1]^[2].
Until 2030 this applies in practice only when the customer can receive e-invoices, i.e. is registered in ELMA/Peppol ^[5].
From 1 January 2030, every bookkeeping-liable business must also be able to receive e-invoices and keep its books in an electronic accounting system ^[2]^[4].
Sales to consumers are not covered. There are exemptions, including one for very low turnover (up to NOK 50,000 a year) ^[6].

Use the checker on this page to see what applies to your business.

What was adopted?

The Storting (parliament) passed the amendments to the Bookkeeping Act (bokføringsloven) on 1 and 8 June 2026. They were published as the Act of 19 June 2026 no. 39 ^[1]. The King put them into force in two steps [2]:

Date	What enters into force
1 January 2027	New documentation rules: sales documentation to other bookkeeping-liable parties must be issued in electronic invoice format (Bookkeeping Act § 10(2))
1 January 2030	Bookkeeping must take place in an electronic accounting system (§ 7(4))

The duty to receive e-invoices is in the same section as the duty to send, but a transitional regulation from the Ministry of Finance says it only has to be met by 1 January 2030 ^[4].

Who does it apply to?

The rule applies to bookkeeping-liable businesses selling to other bookkeeping-liable businesses ^[1]. Under § 2 of the Bookkeeping Act this includes [3]:

everyone with a duty to prepare annual accounts, such as limited companies (AS),
everyone running a business who files an income tax return, so most sole traders (ENK) too,
everyone who files a VAT return (VAT-registered businesses).

If you only sell to private individuals, those sales are not covered. If you sell to the public sector, EHF is already required under the regulation on electronic invoicing in public procurement ^[7].

2027–2029: send EHF to customers registered in ELMA

The Norwegian Tax Administration (Skatteetaten) says that until 1 January 2030 the duty to issue e-invoices in practice applies only when the bookkeeping-liable customer can receive them, i.e. is registered in ELMA/Peppol ^[5]. ELMA is Norway's address register for EHF and Peppol BIS recipients ^[8].

In practice:

If the customer is registered: send an e-invoice, not a PDF. Skatteetaten states that a PDF cannot be used if the bookkeeping-liable buyer can receive electronic invoices ^[5].
If the customer is not registered: you can still invoice in other ways until 2030.

Approved formats from 1 January 2027 are EHF Invoicing (EHF Fakturering), Peppol BIS Billing, EHF Self-Billing and Peppol BIS Self-Billing, all version 3.0 or later ^[6]. An EHF invoice and Peppol BIS Billing 3.0 are in practice the same format ^[8].

Transition rule: from 1 January 2027 to 31 December 2029, the parties may agree to use another electronic invoice format ^[6]. Skatteetaten gives EDIFACT and E2B as examples and makes clear that PDF does not qualify ^[5].

2028: new rules on invoice content

From 1 January 2028, the buyer's organisation number must always appear on invoices to bookkeeping-liable buyers, and the sales document must always be sent to a bookkeeping-liable buyer ^[6].

2030: everyone must receive, and keep books digitally

From 1 January 2030, bookkeeping-liable businesses must be able to receive e-invoices from other bookkeeping-liable businesses ^[4], and bookkeeping must take place in an electronic accounting system unless the ministry decides otherwise ^[2]^[5]. From then on, in practice every bookkeeping-liable customer can receive EHF.

Exemptions

The Bookkeeping Regulation contains these exemptions ^[6][5]:

Low turnover: bookkeeping-liable persons who file an income tax return and have turnover of no more than NOK 50,000 in a calendar year. They do not have to receive e-invoices (from 2030) or keep digital books. The duty to send e-invoices applies to them only if the invoicing system they use has that function. The exemption does not apply to businesses that must prepare annual accounts or are VAT-registered, and it ends as soon as turnover passes NOK 50,000.
Bankruptcy estates that do not carry on business.
Certain sales documents from financial institutions and insurance and pension companies.

What to do now

Check your customers. Look up their organisation number in our EHF lookup or in the Peppol Directory ^[8]. If a customer is registered, you must send EHF from 1 January 2027.
Check your invoicing software. Can it send EHF? See free and cheap EHF options and the accounting software comparison.
Consider registering as a recipient. You must be able to receive from 2030, but you can register in ELMA now through your software provider ^[8]. See check your ELMA registration.
Sole traders: read e-invoicing for sole traders.

This page is general information, not legal advice. If in doubt, ask your accountant or Skatteetaten. Last checked against the sources on 6 October 2026. The official sources are in Norwegian.

Key dates: Norway

1 Jan 2027 in 65 days E-invoices (EHF) required for sales to bookkeeping-liable buyers [1] [2] [3]

1 Jan 2028 in 430 days New invoice rules: buyer's organisation number always required [1]

1 Jan 2030 in 1,161 days Duty to receive e-invoices and keep books in an electronic system [1] [2] [3]

Countdowns as of 28 Oct 2026. This page is updated every day.

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<p><a href="https://einvoicemap.com/en/no/e-invoice-requirement-2027/">E-invoicing deadlines (Norway): E-Invoice Map</a></p>